R&D Tax Credit Eligibility in Ireland

To prove R&D tax credit eligibility, companies must keep contemporaneous technical and financial documentation that shows qualifying activities, the uncertainties addressed and how costs were allocated to R&D projects. Strong evidence is as important as strong science.

Two tests sit behind Revenue’s expectations

Science test

• Description of the starting point and baseline knowledge.
• Clear articulation of the scientific or technological uncertainties.
• Explanation of the experimental approach, iterations, failures and results.
• Statement of why the outcome was not obvious to a competent professional.

Accounting test

• Reconciliation from the general ledger or trial balance to R&D project costs.
• Time writing, time sheets or other allocation records for staff.
• Evidence for materials, subcontractors, cloud, capital and overhead allocations.

FI Group IE combines scientific, engineering and tax expertise to assess R&D tax credit eligibility, build robust documentation and optimise the link between projects, costs and the Irish R&D rules. We act as a specialist partner to CFOs, not a volume claims processor.

• Eligibility diagnostics
  • Independent review of your project portfolio against Irish R&D criteria.
  • Identification of qualifying work that is currently missed or under claimed.
• Cost mapping and governance
  • Building cost allocation models that connect ledger data to R&D projects.
  • Embedding time recording and documentation standards across teams.
• Claim preparation and defence
  • Drafting clear technical narratives that reflect Revenue’s science tests.
  • Preparing CFO friendly packs for audit committees and external auditors.
  • Supporting Revenue enquiries with technical and financial experts.

Produced by FI Group’s international incentives team, the guide brings together the insight of specialists working day to day with R&D tax incentives, innovation grants and IP boxes in multiple jurisdictions. It is written for senior finance and tax leaders who need a clear view of effective benefit rates, compliance risk and interactions with local accounting and Pillar Two.

Inside the guide you will find:

• Concise country profiles covering the main R&D tax incentives in each jurisdiction.
• Comparable data on incentive types, typical benefit levels and qualifying activities.
• Commentary on how R&D tax reliefs interact with grants, innovation loans and IP regimes.
• Red flag areas for CFOs, including audit trends, documentation expectations and common errors.
• Practical tips on coordinating incentives across subsidiaries to avoid double counting and missed value.

Use the International R&D Tax Incentives Guide as the starting point for your global incentives strategy.