Billy Kelleher (Cork North Central, Fianna Fail)
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71. To ask the Minister for Finance the number of firms by size with less than ten employees, 11 to 49, 50 to 249 and more than 250 employees respectively, that have applied for the research and development tax credit in each of the years 2010 to 2017 since being established. [19555/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the numbers of companies availing of the research and development tax credit in the years 2010 to 2016, the latest year available, is shown in the table below. The number of companies shown for each year includes companies offsetting the credit against their profits for the year and also companies with refundable tax credits in the year. Please note that information for 2016 is provisional and subject to change.

Number of Companies availing of  R&D Tax Credit

The source of the information is the Corporation Tax return matched against employer returns. As company structures are sometimes organised in such a way that employees are paid by one company in a group, it may appear that a company has low numbers (or no) employees but actually the employees are employed by a different company within the group.