Oireachtas Joint and Select Committees

Thursday, 22 February 2018

Public Accounts Committee

Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)

9:00 am

Mr. Rónán Hession:

Yes. Likewise, the ordinary tax credit expenditure. The definitions of research and development are broadly the same, and KDB and the ordinary tax credit. One does get €1 back for every €4. One can benefit from both, yes.

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