Mary Mitchell O'Connor (Dún Laoghaire, Fine Gael) | Oireachtas source

The research and development must happen in Ireland. It must be new, novel and non-obvious. If that is the case, the applicant goes to the controller, gets a certificate and takes it to the Revenue Commissioners who will decide on the basis of that certificate if it is appropriate to grant the 6.25% KDB rate. The innovation must take place in Ireland. An applicant may get a certificate and, if so, go to Revenue which will decide what the next step is.