Niall Collins (Limerick County, Fianna Fail)
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186. To ask the Minister for Finance the additional cost to the Exchequer for a proposal (details supplied) over a full year based on the number of SME size firms availing of research and development credit. [45719/17]

Niall Collins (Limerick County, Fianna Fail)
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187. To ask the Minister for Finance the additional cost to the Exchequer for a proposal (details supplied) over a full year based on the number of SME size firms availing of the research and development credit. [45720/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 186 and 187 together.

I am advised by Revenue that information in respect of the Research and Development credit is available at www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/costs-tax-expenditures.pdf for all years up to 2015. Additionally, the Deputy may be interested in an analysis by my Department on the R&D Tax Credit which is accessible at 

Information on likely future expenditure on research and development is not available and therefore an accurate estimate of the cost of the proposals cannot be provided. However, based on information included in the 2015 Corporation Tax returns in respect of companies with fewer than 250 employees, the cash flow loss from bringing forward the second and third instalment refund to the first year of claim could be in the region of €56 million.

On a similar basis there could be an additional cost of up to €15 million per year for each 2.5 per cent increase in the expenditure write off allowed for the same group of SMEs (defined as those companies with less than 250 employees).