Research and Development (R&D) activities

How do you make a claim?

Use the Revenue Online Service (ROS) to claim this credit in the Form 11.

You must file a tax return for all the years where you use this tax credit. If your employer's company gives up the tax credit in 2016, you can make a claim for the tax year 2017.

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