Oireachtas Joint and Select Committees
Thursday, 1 June 2017
Public Accounts Committee
2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
9:00 am
Shane Cassells (Meath West, Fianna Fail)
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May I ask Mr. Cody about the analysis of companies claiming the start-up tax credit? According to the review, the research and development tax credit is vital to our country, but is it clear that the credit is doing enough for smaller and younger companies, which is where we need to see research and development innovation, or are older and larger companies benefitting from it? Does Mr. Cody have some stats on that?