R&D Tax Credit Legislation
The legal basis for research and development tax relief in Ireland.
R&D tax credits in Ireland are governed by the Taxes Consolidation Act and Revenue Commissioners guidance. This page gives a high-level overview of the main legislation. It is for information only and does not constitute legal or tax advice.
Taxes Consolidation Act 1997
The main legislation for the research and development tax credit in Ireland is in the Taxes Consolidation Act 1997 (TCA 1997), as amended. It sets out the conditions for the credit, the definition of R&D, and how the credit is calculated and used. Finance Acts have updated the rules and rates over time.
Definition of R&D
R&D for tax purposes is defined in line with guidelines used by the Revenue Commissioners. The work must seek an advance in science or technology and involve the resolution of scientific or technological uncertainty. Revenue’s Tax and Duty Manuals explain how they interpret the R&D tax credit legislation.
Revenue guidance and compliance
The Revenue Commissioners publish guidance on eligibility, qualifying expenditure, and how to claim. Compliance with R&D tax credit legislation is the responsibility of the company. Revenue may open enquiries. Keeping records and checking current law and guidance helps ensure claims are correct.
How R&D tax credits work · How much is R&D relief? · Who is entitled?