Written answers

Thursday, 9 March 2023

Photo of Rose Conway-WalshRose Conway-Walsh (Mayo, Sinn Fein)
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194. To ask the Minister for Finance when the review of the R and D tax credit and evaluation of the knowledge development box will be published. [12123/23]

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail)
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The R&D tax credit and the Knowledge Development Box (KDB) were reviewed in 2022. The reviews were published on Budget day as part of the Budget 2023 Report on Tax Expenditures, see link below. A public consultation process was also held as part of that review. In total, twenty-one submissions were received, from a mixture of companies, representative bodies and advisory firms. All of the submissions addressed the R&D tax credit, and fifteen of the submissions also provided commentary on the KDB.



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