Research and Development - Finance (No.2) Act 2008

Revenue eBrief No.2/09 set out the specific details required to be submitted on or before 30 April 2009 in order to convert a protective claim into a valid claim.

In reminding practitioners and other interested parties of this requirement, Revenue also wishes to clarify that, for claims to be regarded as submitted on or before 30 April 2009, they must be received by Revenue by that date.

Revenue’s Guidelines for Research and Development Tax Credit have been updated to reflect recent changes. This document, together with some frequently asked questions in relation to research and development is available.

Any queries should be addressed to:

John O’Neill joneill@revenue.ie or
Isolde Hampson ihampson@revenue.ie

Corporate Business & International Division
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