Adequately assessing a potential R&D claim at the beginning is one of the most important parts of the R&D claim process. R&D activities need to meet certain legislative requirements for them to be deemed eligible activities by the Revenue Commissioners.

R&D Eligibility Requirements

Permitted Purpose

  • Are you conducting an experimental activity that is developing new of improved:
    • Materials?
    • Products?
    • Processes?
    • Devices?
    • Services?

Technical in nature

  • Is it conducted as a “systematic progression” of work based on science principles of:
    • Physical Science?
    • Engineering?
    • Biological Science?
    • Computer Science?

Process of experimentation

  • Does it proceed from hypothesis to experiment, observation and evaluation and lead to a logical conclusion?

Elimination of uncertainty

  • Is the outcome unable to be determined in advance based on current knowledge, information and experience?

If your company’s research matches the above criteria, it may be eligible for the  R&D Tax Credit