Oireachtas Joint and Select Committees

Thursday, 13 October 2016

Public Accounts Committee

2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts

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9:00 am

Mr. Niall Cody:

The research and development incentive is given as a credit. A company can claim back 25% of its research-and-development expenditure, which comes off its tax bill just like tax credits come off individuals' tax liabilities.

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