Dáil Éireann Debate, Thursday - 18 December 2025
380. Deputy James Geoghegan asked the Tánaiste and Minister for Finance the amount of money claimed under the research and development tax credit for AI-related advanced manufacturing activity each year since 2021, in tabular form; and if he will make a statement on the matter. [73828/25]
View answer381. Deputy James Geoghegan asked the Tánaiste and Minister for Finance the amount of money which has been claimed under the research and development tax credit for AI-related life sciences activity each year since 2021, in tabular form; and if he will make a statement on the matter. [73829/25]
View answer382. Deputy James Geoghegan asked the Tánaiste and Minister for Finance the amount of money which has been claimed under the research and development tax credit for AI-related financial services activity each year since 2021, in tabular form; and if he will make a statement on the matter. [73830/25]
View answer383. Deputy James Geoghegan asked the Tánaiste and Minister for Finance the amount of money which has been claimed under the research and development tax credit for AI-related financial services activity each year since 2021, in tabular form; and if he will make a statement on the matter. [73831/25]
View answerI propose to take Questions Nos. 380 to 383, inclusive, together.
The research and development (R&D) tax credit provides companies with a tax credit equal to 30 per cent of the expenditure incurred on qualifying R&D activities. Finance Bill 2025 increases the rate to 35 per cent.
For the activities to be qualifying R&D activities, they must be systematic, investigative or experimental activities in a field of science or technology and involve one of the following research categories:
• Basic research,
• Applied research, or
• Experimental development.
In addition, the R&D activities must seek to achieve a scientific or technological advancement and involve the resolution of scientific or technological uncertainty.
The R&D tax credit is a broad measure, available to companies in all sectors within the charge to Irish tax, carrying on qualifying R&D activities. Therefore, companies operating in A.I., data analytics, digitalisation, and emerging technologies in the field of advanced/digital manufacturing which are within the charge to Irish tax, and which incur expenditure on qualifying R&D activities, where the qualifying criteria are met, may qualify for the R&D tax credit.
I am advised by Revenue that information in relation to claimants and the associated R&D cost by sector is available on the Revenue Website at the link provided: www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/r-and-d-tax-credit-statistics.pdf
While data is available in respect of R&D costs for the Professional, Scientific & Technical Activities, Manufacturing and Financial Services sectors, the specific level of detail requested by the Deputy – AI related activity in these sectors – is not provided for within the European sector classification codes (NACE) used in collecting data and therefore is not separately identifiable.
