Type Speaker CPD Hours Level
1 IntroductionInformation
Accreditation Information


Using practical examples, this live broadcast session will provide an introduction the R&D tax credit scheme in the Republic of Ireland to include the relevant accounting treatment for the credit plus available options for utilising the credit.

What You Will Learn

This live and interactive session will cover the following:

  • Options for Utilising the Credit (offset against corporation tax, cash refund)
  • The Science Test
    • Meaning of systematic, investigative or experimental activity
    • Meaning of a qualifying field of science or technology
    • Meaning of basic research, applied research and experimental development
    • Meaning of scientific or technological advancement
    • Meaning of scientific or technological uncertainty
    • Examples of qualifying R&D projects
    • Examples of qualifying and non-qualifying R&D activities
  • R&D Documentation
    • Explanation of the Defence File
    • New Revenue template for the Defence File
    • Suggested process to compile the Defence File
  • The Accounting Test
    • Eligible Spend
    • Common Errors
  • Worked Example of Calculation
  • Revenue Audits and Interventions
    • Types of interventions (aspects queries, desk audit, engagement of external experts by the Revenue)
    • Areas of Revenue Focus (tax technical, science test, finance)
  • 2019 Revenue Guidance Changes
  • Finance Act 2019 Amendments to the Credits

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.

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Learn Live | 29.05.2020

N/A | 2:00pm - 3:00pm

An Introduction to the R&D Tax Credit Scheme in the Republic of Ireland

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2:00pm - 3:00pm

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Individual licence
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Discounts are available for multiple places. If you have 5 or more people interested in participating in this virtual learning session please email us at information@mblseminars.com for more information.

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