Oireachtas Joint and Select Committees
Wednesday, 22 June 2022
Committee on Budgetary Oversight
Tax Expenditures Review: Discussion
Ms Deirdre Donaghy:
It was part of the move because, originally, the R&D tax credit would have been purely a credit that was not payable so it could only ever be offset against the company's corporation tax. When it became payable, it was a way of staggering the cost, so cost is a significant consideration in that.
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