Revenue eBrief No. 251/23
29 November 2023
Research and Development (R&D) Corporation Tax Credit: Appointment of experts to assist in audits
Each year, Revenue establishes a panel of experts who may be called upon to assist with reviews of claims for either the Research & Development Tax Credit or Research & Development Corporation Tax Credit.
The Research & Development (R&D) Corporation Tax Credit: Appointment of expert to assist in audit – Tax and Duty Manual Part 29-02-05 – has been updated as follows:
- to reflect the start date of the new independent expert panel on 8 August 2023,
- to reflect an increase in the fee to be paid to the independent experts to €1,000,
- miscellaneous minor revisions to the text and updates to references.