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Expertise: R&D Tax Credits

New determination on R&D Tax Credits rules for software development projects

When is a software development project routine, and when is it genuinely innovative and deserving of R&D Tax Credits? The question was put to the test recently, when an Irish IT services company (mostly) won a Tax Appeals Commission case against Revenue. The case centred around whether or not the company’s expenditure on developing a […]

EliteForm Manufacturing

About the client EliteForm takes pride in being an award-winning steel manufacturer. With over 50 years of experience and a commitment to providing the highest-quality steel products, they have established themselves as industry leaders. Their dedication to innovation sets them apart. They ensure they use the latest technology and best practices in every project they undertake. Why did […]

Irish R&D Tax Credit Statistics

Every year, Revenue publishes detailed figures on the performance of R&D Corporation Tax Credits in Ireland. Their Research & Development (“R&D”) Tax Credit Statistics report shows yearly allowable R&D expenditures made by businesses, the value of R&D Credits claimed, and the resulting financial cost to the Irish Government. The current statistics, published in May 2025, cover claims […]

Pre-filing notification for R&D Corporation Tax Credits explained

Businesses that carry out systematic R&D in Ireland could be eligible for valuable tax relief in the form of R&D Corporation Tax Credits. Unfortunately, it’s not just as simple as making a claim when you’re ready. The Finance (No. 2) Act 2023 introduced the requirement for pre-filing notification, which means that for accounting periods starting […]

Why you might be missing out on claiming R&D Corporation Tax Credits

While R&D Corporation Tax Credits have benefited hundreds of companies in Ireland, many sectors are still underserved – either because businesses mistakenly believe that their innovations aren’t eligible for relief or because of a lack of awareness of the government scheme. This is surprising, considering that Ireland has one of the fastest growing economies in […]

What does R&D mean in a business context?

Research and development (R&D) drives business innovation, pushing the boundaries of what’s possible to overcome existing challenges and to create new opportunities. In a business context, R&D doesn’t have to refer to scientific work that’s been carried out by people wearing lab coats, it can be any systematic activity that’s led to an advancement of […]

Can software developers claim R&D Tax Credits?

All companies should consider claiming R&D Tax Credits if their research and development has used a systematic approach to resolve a scientific or technological uncertainty. What many businesses don’t realise is that, in certain circumstances, this definition of R&D can be applied to innovative software development projects. It’s an important industry for Ireland’s economic growth, […]

Qualifying R&D expenditure: What can you claim?

If your business is carrying out research and development (R&D), there’s a good chance that you’ll be able to claim tax credits for your innovations. The R&D Tax Credit is calculated as 25% of qualifying expenditure (increasing to 30% for accounting periods beginning on/after 1 January 2024), which can deliver significant savings for your business. […]