Revenue eBrief No. 19/17
17 February 2017
Revenue seeks applications for independent Research & Development (R&D) experts
Revenue reviews of claims for the R&D tax credit, under section 766, 766A or 766B Taxes Consolidation Act 1997, involve looking at:
- the accounting test, and
- the science test.
Revenue may, in carrying out reviews of the science test, require assistance from an independent expert in that field of science. Each January, Revenue publishes a request for applications from independent experts to form a panel for the coming year. Those wishing to join the independent expert panel must hold a PhD, or experiential equivalent, in a relevant field of science.
For further details on the role of an independent expert, please refer to Tax and Duty Manual Part 29-02-05. Additional details, and the application form to join the panel of independent experts, are available on the Office of Government Procurement website.