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Research and Development (R&D) activities

  1. Overview
  2. Who can apply for Research and Development (R&D) Relief?
  3. Research and Development (R&D) Relief limit for employees
  4. How do you make a claim?
  5. Carry forward of unused credit

Overview

A company can claim a tax credit for undertaking R&D activities. A company can also give up its rights to all or part of this R&D Tax Credit. As an employee of the company, you might be entitled to claim this R&D Tax Credit if you are working in R&D activities.

In order to qualify, your employer’s company must:

  • be entitled to this credit
  • surrender all or part of this credit to you.

R&D tax relief does not affect the Pay Related Social Insurance (PRSI) or Universal Social Charge (USC) that you pay.

Next: Who can apply for Research and Development (R&D) Relief?

Published: 12 October 2022 Print this page

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