Róisín Shortall (Dublin North West, Social Democrats)
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172. To ask the Minister for Finance the cost in income forgone of the research and development tax credit. [36934/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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It is assumed the Deputy is referring to the tax cost of the research and development tax credit.

I am advised by Revenue that information in respect of the research and development tax credit, including the tax cost up to 2017 (the most recent year for which comprehensive data are available), can found in the research and development tax credits area of their website at: https://www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/index.aspx.  Information in respect of 2018 will be published in 2020 when the returns have been filed and analysed.