R&D eligibility explained
R&D Tax Credits are a very niche part of the tax code that could bring your company thousands of pounds in tax relief. But first, it’s important to understand your R&D eligibility.
Businesses eligible for R&D tax credits
Companies of all sizes can claim R&D Tax Credits, and every business registered in Ireland is eligible. R&D tax expenditure can be claimed by businesses in the following industries:
- Animation, games & apps
- Aviation & marine
- Chemicals & sealants
- Cosmetics & personal care
- Construction & property
- Energy
- Farming & agriculture
- Food & drink
- Manufacturing & engineering
- Medical & pharmaceutical
- Printing & packaging
- Quarrying & mining
- Security & electrical
- Software & IT
- Textiles & fabrics
Which activities are potentially eligible for R&D?
Eligible R&D activities:
- Aiming to achieve an advance in a field of science or technology
- Attempting to resolve scientific or technological uncertainty
- Projects led by ‘competent professionals’ – with leading knowledge in the field
- Even if R&D is not successful, the costs incurred are still eligible
R&D eligibility examples
Engineering and Manufacturing are two sectors in which a significant percentage of all claims are made. Examples of R&D activities might include:
- Developing an innovative approach to manufacturing, including the development of new processes
- Creating or developing new composite materials
- Upgrading the technological characteristics of something to the point where it is ‘better’ than the original
- Developing systems that improve performance, cost-efficiency, energy efficiency
- The development, manufacture, and trialling of prototypes
We illustrate case studies to give business owners an idea of which activities can be claimed for and how much you can earn in R&D tax relief.
Receive expert guidance
randd has delivered successful R&D claims since 2008, helping our clients claim back millions in tax relief and cash lump sums.
Your dedicated expert will have expertise and experience in your field, keeping up to date with any tax relief changes to ensure compliance and optimise your claim.
Profitable businesses as well as those operating at a loss can claim R&D tax credits. To be eligible, your company must pay Corporation Tax in Ireland and perform qualifying R&D activities in Ireland, the European Economic Area, or the UK that does not qualify for a tax deduction in another country.
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What qualifies as R&D expenditure and what sectors could typically benefit from tax relief?
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R&D eligibility FAQs
How do I know if my organisation is eligible to claim R&D Tax Credits?
Irish businesses in any industry sector can claim R&D tax credits, providing qualifying research and development activities are being carried out. If you are unsure, contact an expert to find out.
What is classed as an advance in science or technology?
R&D can be claimed for attempts to improve an existing product or process or innovate or create a new product or process.
How much can eligible businesses claim in R&D Tax Credits?
Eligible companies can claim 30% of qualifying R&D expenditure (rising to 35% for accounting periods beginning 1st January 2026), with no limit on the number of qualifying projects, provided the claim is filed within 12 months of the end of the accounting period.
Is a business eligible for R&D Tax Credits if it has received a subsidy or grant?
Yes. Receiving a grant does not automatically prevent a company from claiming R&D Tax Credits, but the grant may affect which costs qualify and how the claim is calculated. Each case must be assessed based on the funding received and the R&D activities involved. Contact us for expert advice.
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