Revenue eBrief No. 251/23 – Research and Development (R&D) Corporation Tax Credit: Appointment of experts to assist in audits


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.

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