Research & Development

  • A 25% tax credit for qualifying Research and Development expenditure exists for companies engaged in in-house qualifying research and development undertaken within the European Economic Area.
  • This credit may be set against a company's Corporation Tax liability.
  • The tax credit is available on a group basis in the case of group companies
  • See Revenue's publication pdfRevenue Guidelines for Research & Development Tax Credit (PDF, 225KB) for further information.
  • The Department of Enterprise, Trade and Innovation has made Regulations for the purposes of providing detailed guidance on what activities constitute R&D activities for the purposes of the tax credit.

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