Written answers
Wednesday, 29 May 2013
Department of Finance
Tax Credits
Kevin Humphreys (Dublin South East, Labour)
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83. To ask the Minister for Finance if he will provide a recent cost benefit analysis of the research and development tax credit; and if he will make a statement on the matter. [26077/13]
Michael Noonan (Limerick City, Fine Gael)
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I assume the Deputy is referring to the comprehensive review of the R&D Tax Credit which was announced in Budget 2013. The terms of reference of the Review have been published on the Department’s website. One of the central purposes of this review is to ensure that the R&D tax credit gives value for money to the Irish taxpayer and accordingly a cost benefit analysis will be included. This review is already underway in the Department, and will be completed later this year. It is expected that the results will be published in due course.
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