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Since Minister Noonan announced in October 2014 that Ireland would introduce a “best-in-class” Knowledge Development Box (“KDB”), there has been a lot of speculation about ‘how low would he go’.  Budget 2016 announced that the rate of tax which will apply for income qualifying under the new KDB will be 6.25%. The relief is available to companies for accounting periods beginning on or after 1 January 2016.