Research & Development Tax Credit (2026 Update)

Thank you to Amicus: Search and Recruitment for Sponsoring this episode. To find your next Finance or Accounting Role, head to and tell them that we sent you! In this episode, I’m revisiting Research & Development (R&D) Tax Relief for Limited Companies in Ireland, because there’s been a very welcome change - the credit has increased from 25% to 30%. Not a nuisance at all when you think about it! I walk through the key conditions companies need to meet to claim the R&D tax credit, including where the R&D must take place, the types of activities that qualify, and the deadline for submitting a claim. I also explain how the refund mechanism works over the three-year period, which is particularly helpful for companies that may be loss-making and looking for cash flow support. We also look at what types of costs qualify, including salaries, overheads, plant and machinery, and even buildings used for R&D — along with the important conditions and potential clawbacks to watch out for. Finally, I cover the rules around surrendering the R&D tax credit to key employees, including the eligibility conditions and the minimum effective tax rate requirement. What you'll hear in this Episode: Overview of the 30% R&D Tax Credit: The increase in the Research & Development tax credit from 25% to 30% and why this change is a positive development for qualifying limited companies in Ireland. Eligibility Conditions for Claiming R&D Relief: The key requirements companies must meet to claim the relief, including being within the charge to Irish corporation tax and carrying out qualifying R&D activities in Ireland, the EU, EEA, or the UK. How the R&D Tax Credit Is Refunded or Offset: The simplified repayment mechanism, explaining how companies can offset the credit against corporation tax or receive it in refundable instalments over a three-year period. Qualifying R&D Expenditure and Assets: The types of costs that qualify for the credit, including salaries, overheads, plant and machinery, and certain buildings used for R&D activities. Surrendering the R&D Tax Credit to Key Employees: How companies can pass part of the tax credit to key employees working in R&D and the strict conditions that must be met, including time spent on R&D and maintaining a minimum effective tax rate of 23%. Thank you for listening to Study For Tax in your Coffee Break! If you enjoyed the episode, make sure to leave a rating and review on your Podcast platform and share it with others to let them know you enjoyed the podcast. To improve your study for the ACCA ATX Exams this year, head to Paula Byrne's website to purchase the Tax Conditions - the Spoken Word for audio-based revision (updated for 2026). Thank you to Matthew Bliss for editing and production of this episode. If you'd like him to edit your podcast, send an email to business@mbpod.com or head to . Mentioned in this episode: Get your Audio Revision for the 2026 ACCA Exams

You can listen to Research & Development Tax Credit (2026 Update) online on Radio and Podcast. Open the player on this page to stream the available audio.

Research & Development Tax Credit (2026 Update) is an episode from Study For Tax In Your Coffee Break by Paula Byrne.

This episode is 10:25 long.

This episode was published on Mar 15, 2026.

Yes. Use the heart button on the episode page to add it to your favorite episodes list.

Yes. This page shows related episodes from Study For Tax In Your Coffee Break when more episodes are available from the podcast feed.