Public Consultation Research and Development Tax Credit Review 2019

In responding to this consultation you are invited to:

• Give your views on the specific questions set out on page 6 of the consultation paper. You don’t have to answer every question – you can choose to answer any or all of the questions.
• Provide details of any alternative approaches or options you feel might be beneficial in dealing with the issues being addressed.
• Provide details of relevant issues not covered in this paper.
• Where appropriate, provide some analysis of the Exchequer cost/yield of your preferred option.
• Comment generally on the direction you would like to see tax policy in this area develop.

Your views are important as they may help influence the taxation treatment and policy to be applied in the future.

How to Respond

The preferred means of response is by email to: RDconsultation2019@finance.gov.ie

Alternatively, you may respond by post to:

Research & Development Tax Credit – Public Consultation,

Tax Division,

Department of Finance,

Government Buildings,

Upper Merrion Street,

Dublin 2.

D02 R583

Please include contact details if you are responding by post.

When responding, please indicate whether you are contributing to the consultation process as a professional adviser, representative body, business representative or member of the public.