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Research and Development

Significant tax reliefs and credits are available for expenditure on research and development (R&D).

Not all R&D qualifies, but the definition is much wider than is often thought, and the relief is available to many businesses outside the traditional research industries such as pharmaceuticals.


Relief is available at 100% for capital expenditure (for example, research buildings and equipment) and, depending on the size of the company, from 230% (small or medium-sized enterprises) down to 130% (large companies) for revenue expenditure expensed through the profit and loss account.

In certain circumstances, a cash rebate may be claimed from the Revenue, even if no corporation tax has been paid.









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