Research and Development (R&D) activities

How do you make a claim?

You must file a tax return for all the years where you use this  tax credit. Use the Revenue Online Service (ROS) to claim this credit in your Income Tax Return (Form 11).

Timeline for claiming relief
 Details Year of assessment 
 Accounting period in which R&D Credit awarded to company  2021
 Year in which credit surrendered can be utilised by employee  2022
 Year in which employee can claim credit  2023 (from 1 January)

You must use this tax credit against your income with that company only. You cannot use this tax credit against tax due on any other sources of income.


This tax relief can be clawed back by Revenue if it is claimed incorrectly by either you or your employer.

Next: Carry forward of unused credit