Dáil Éireann Debate, Wednesday - 20 May 2026
74. Deputy Emer Currie asked the Tánaiste and Minister for Finance the amount 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. [38154/26]
Amharc ar fhreagra75. Deputy Emer Currie asked the Tánaiste and Minister for Finance the amount 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. [38155/26]
Amharc ar fhreagra76. Deputy Emer Currie asked the Tánaiste and Minister for Finance the amount 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. [38156/26]
Amharc ar fhreagraI propose to take Questions Nos. 74 to 76, inclusive, together.
The research and development (R&D) tax credit provides companies with a tax credit equal to 35 per cent of the expenditure incurred on qualifying R&D activities.
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.
Revenue publishes a detailed Research & Development (“R&D”) Tax Credit statistics report each year which sets out, in Table 6, a breakdown of the Exchequer Cost of the R&D tax credit and the number of claimants by the business sector (based on NACE code). This information 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.
