Billy Kelleher (Cork North Central, Fianna Fail)
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125. To ask the Minister for Finance the separate estimated costs in a full year of adapting the research and development tax credit regime by proposals (details supplied). [49767/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the information required in order to estimate the costs of the additional outsourcing limits and adaptations to the research and development tax credit mentioned in the Deputy’s Question is not available from tax returns. For this reason, it is not possible for Revenue to provide the requested estimates.

Statistical information in respect of research and development tax credit is published on the Revenue website at:

www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/r-and-d-tax-credits.aspx.