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R&D Tax Credits

Research & Development (R&D) tax credits are a government initiative to reward innovative projects and promote growth through generous tax incentives. A successful R&D claim could generate a significant financial benefit, leaving you with more to invest in taking your business to the next level.

However, many businesses like yours miss out because they simply don’t realise their activities qualify as Research and Development. Alternatively, if you are already making R&D claims, a technical first approach is essential to fully navigate the complexities of R&D tax legislation; without which you may be leaving valuable entitlement unclaimed.

Am I eligible to make a claim for R&D tax relief?

Your business could qualify for R&D Tax Credits if you are attempting something different or new that requires you to develop new knowledge and overcome difficult technological or scientific challenges. For example, if you have been working on a process, product, device, service or material that is aimed at:

Satisfying a recognised gap in your market.
Developing a concept and/or design.
Developing and building a prototype.
Creating a new / novel approach for you / your clients.

Then you may qualify. Get in touch to find out how we might help you.

How can we help you?

Skiled Observation
Financial due diligence
Industry research
Comprehensive technical report writing
Tax and benefit evaluation
Audit ready

What Costs Qualify?

Costs incurred on any qualifying Research & Development activities could qualify for a claim in the relevant tax year. You may claim for expenditure such as:

Staff costs including emoluments
Sub-contractors*
Materials consumed
Buildings/Structures*
Cloud Computing costs

(*limits apply)

What does Revenue say?

Revenue guidelines require Irish companies to engage in systematic, investigative or experimental activities, in a field of science or technology, encompassing one or more of the following categories of R&D:

Basic Research
Applied Research
Experimental Development

What are the benefits?

From 1st January 2026 Revenue allow 35% of the costs to be claimed as a corporation tax credit (previously 30%) with 50% of the overall claim value or €87,500 (whichever is the greater) credited against the first year, a further 30% against the following year and the balance 1 year later.

Our Process

With unrivalled experience, our Tax Credit Consultants come from a broad spectrum of financial and industry sectors, so we're expertly positioned to identify activity that is eligible.
We collaborate closely with you and your team to conduct a thorough analysis of your potential projects and associated costs to ensure you capture the necessary expenditure that Revenue will need to process your R&D tax credit claim.
Our professional tax incentive team know exactly what it takes to produce a comprehensive technical R&D report to the exact standards expected by Revenue. Our team go the extra mile to secure you the financial benefit you are legitimately entitled to.

At Momentum, our ethos is built on relationships. We’re not just here for quick wins, we're interested in long-term strategic partnerships that deliver real tangible value to your business.

We work closely with you and your accteountants to become your trusted R&D tax credit advisor, ensuring that you are compliant and yet leave no stone unturned, making sure you claim what you're entitled to.

Whether you’re new to R&D tax credits or already making claims, our highly experienced Tax Consultants are here to help and advise you from start to finish. If you are making a claim, why not avail of a second opinion for peace of mind? Reach out to us for a confidential conversation.