Written answers

Wednesday, 13 January 2016

Photo of Róisín ShortallRóisín Shortall (Dublin North West, Social Democrats)
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207. To ask the Minister for Finance the cost of tax relief for research and development credits by cost of credits claimed against tax liabilities and credits refunded in 2014 and 2015 and the estimated cost in 2016. [46787/15]

Photo of Róisín ShortallRóisín Shortall (Dublin North West, Social Democrats)
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208. To ask the Minister for Finance the proportion of the cost of research and development tax credits claimed against tax liabilities or refunded which have or will accrue to non-indigenous companies in 2014 and 2015. [46788/15]

Photo of Róisín ShortallRóisín Shortall (Dublin North West, Social Democrats)
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209. To ask the Minister for Finance the cost of research and development tax credits, by revenue region, for each of the years 2009 to 2014, in tabular form. [46791/15]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 207 to 209, inclusive, together.

I am informed by the Revenue Commissioners that published statistics in respect of Research and Development (R&D) tax credits are available on the Revenue Statistics webpage at .

The tax cost for 2014 has not yet been finalised as returns are currently being processed. Figures for 2015 or forecasts for later years are not yet available.

In relation to the cost by Revenue region for the years 2009 to 2013, I am informed by the Revenue Commissioners that due to their obligation to observe confidentiality for taxpayers' information, and the small groups of taxpayers and the low numbers claiming the relief in certain regions, it is not possible to provide a complete regional breakdown of the cost. However, the Deputy may be interested in the percentage of the cost, before any clawback of relief, associated with cases administered by Revenue's Large Cases Division, for cases in the Dublin region and the aggregate total for the remaining regions. This information is as set out in the table below.

Year% of R&D Tax Cost associated with Large Cases Division Companies% of R&D Tax Cost associated with Companies Administered by Dublin Region% of R&D Tax Cost associated with Companies Administered by Other Regions
2009741016
2010651619
2011562123
2012542224
2013671518

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