Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I am told by SMEs that they are doing research and development but not availing of the tax credit, although I have not discussed the complexity of it but it is not on their radar. Sometimes they do not see it as something for them. Are a significant proportion of indigenous SMEs missing out on research and development tax credits because of lack of awareness or that they are just busy trying to keep the company afloat, or is it the administrative burden?