skip to main content

Is relief available in respect of subcontracted R&D?

Relief is available in respect of payments to a university or institute to carry out R&D activities. The relief is restricted to the greater of 5% or €100,000 of the expenditure incurred by the company itself on R&D activities. E.g. if a company incurs €250,000 on R&D expenditure during the year and also pays €10,000 to a university to carry out R&D then as €10,000 is less than €12,500 (€250,000 x 5%) no restriction will apply and the full amount of €260,000 qualifies for relief.

If payments are made to an unconnected person to carry out R&D activities, then the relief available to the company will be restricted to the greater of 15% or €100,000 of the expenditure incurred by the company itself on R&D activities and may only by claimed where the subcontractor does not claim this relief.

This site uses cookies. Some of them are essential while others help us improve your browsing experience. To learn more about cookies, including how to disable them, view our Cookie Policy. By clicking "I Accept" on this banner you consent to the use of cookies.

Set Preferences
Your browser is out-of-date!

Update your browser to view this website correctly. Update my browser now