Ms Anne Gunnell:

Undoubtedly, the LEOs and Enterprise Ireland offices are doing excellent work in this space. We would always say that the more information one can give the better. I refer to information raising awareness of how to claim what is available, whether a direct subsidy through a grant or the research and development tax credit. We would always encourage the dissemination of information, for instance, through a co-ordinated campaign. That is done quite effectively, for example, in the UK, especially regarding research and development. Their information ranges from short videos to website entries. Everything amounts to a co-ordinated campaign that they have directly targeting SMEs. That is something we would suggest.

In terms of making the claim more accessible, if it is a research and development case, we would say that for small and micro companies there should be something akin to a pre-approval process. In 2017 Revenue introduced a provision that where there is a link between the Enterprise Ireland grant of up to €50,000 one is deemed to have satisfied the science test. However, one still has to meet the so-called "accounting test", which is the documentation checks that can be quite cumbersome. What we recommended in response to the public consultation carried out in June was that for first-time claims there would not only be a process of pre-approval for the science but also around accounting. If there was a standard template they could adhere to, that would make it so much easier. For example, when it comes to claiming the UK equivalent research and development tax incentive, in the UK, they have so-called "advance assurance" which they allow for up to three accounting periods.

There are definitely mechanisms with which one can make it a lot easier and much more accessible for the individual who, as Deputy Breathnach stated, has an idea, wants to develop it and is genuinely conducting research and development but does not have the time or the wherewithal to go about availing of the relieve.