Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

The point about the research and development tax credits is that while it can be a very important incentive for driving economic activity, there is potential for them to be misused. Hopefully, the review will find there is not misuse of them but the point is they could be misused. While there may be no cost - it will not affect the Exchequer one way or the other - because the company is able to avail of this anyway, we should not be facilitating this reduction if there is a potential for misuse. I assume the assessment being done on research and development will include the assessment in regard to 75% of work being carried out, that is, the existing rules.