R&D Tax Credit Claim Process Ireland

The Irish R&D tax credit claim process is the end to end procedure for turning qualifying R&D projects and costs into a refundable corporation tax credit, claimed through the CT1 and repaid in staged instalments. It is governed by Revenue guidance and strict statutory deadlines.

At a high level, the process involves:

• Confirming that your projects and costs meet the R&D eligibility rules.
• Submitting a pre-filing notification if you are a first time or returning claimant.
• Building the technical and financial documentation pack.
• Completing the R&D panels in the CT1 within 12 months of period end.
• Receiving refunds or offsets through the statutory instalment schedule.
• Managing any Revenue queries or audits, sometimes several years later.

The mechanics are detailed, but the path is clear if you structure the process around these stages.

FI Group IE acts as a specialist R&D tax credit consultant in Ireland, helping CFOs run a claim process that is accurate, efficient and defendable. We operate as a premium advisory partner rather than a volume claims processor.

Typical support model:

• Process mapping and design
  • Review your current R&D claim workflow across tax, finance and technical teams.
  • Design a future state process aligned with Revenue rules and internal controls.
• End to end claim delivery
  • Coordinate pre-filing notifications and internal timetables.
  • Lead technical interviews and build the project register.
  • Construct cost allocation models and complete CT1 R&D panels.
• Audit defence and continuous improvement
  • Prepare structured response packs for Revenue questions.
  • Support meetings and correspondence during reviews.
  • Feed lessons learned back into the next claim cycle.

With a global innovation funding practice across Europe and other key markets, FI Group also integrates the Irish R&D tax credit claim process into a wider incentives strategy, so HQ sees the full picture and local teams feel supported.

For groups with operations in several countries, the Irish R&D tax credit should not sit in isolation. It needs to be coordinated with foreign R&D credits, patent box regimes, innovation grants and loans.

FI Group’s global network across Europe, North America and other regions allows us to:

• Provide a single view of incentives across all entities.
• Ensure that costs are not claimed twice in different regimes.
• Align transfer pricing and cost sharing with incentive rules.
• Help CFOs decide where to locate new R&D projects for optimal after tax cost.

Global reach and local expertise mean your Irish claim fits cleanly into a wider innovation funding strategy rather than creating inconsistencies in group reporting.