Revenue 30% R&D Tax Credit (Refundable Cash Credit) Application Checklist
Step-by-step document schedule, eligibility rules, and assessor compliance items needed before submitting your application to Revenue Commissioners (Ireland).
Revenue 30% R&D Tax Credit (Refundable Cash Credit) — Official Application Checklist
Provider: Revenue Commissioners (Ireland) • Region: IE • Generated via Startup Preflight
1. Entity & Geographic Eligibility
Registered business base in Ireland
Assessor MandatoryMust operate with commercial premises or trading address registered within the jurisdiction of Revenue Commissioners (Ireland).
Headcount under 50 full-time staff
Assessor MandatoryOfficial enterprise limit of fewer than 50 employees (including active founder-directors).
Trading history under 120 months
Assessor MandatoryMust be within early-stage establishment window (less than 120 months since commencement of commercial sales or incorporation).
2. Required Assessor Document Pack
Filed within 12 months from the end of the accounting period in which R&D occurred
Assessor MandatoryEnsure this item is fully drafted, proofread, and signed off prior to submitting the formal application.
Detailed contemporaneous scientific/technological project records and time logs
Ensure this item is fully drafted, proofread, and signed off prior to submitting the formal application.
Demonstration of resolving systematic technological or scientific uncertainty
Ensure this item is fully drafted, proofread, and signed off prior to submitting the formal application.
Incorporated company within the charge to Irish corporation tax
Assessor MandatoryEnsure this item is fully drafted, proofread, and signed off prior to submitting the formal application.
3. Procurement & 3-Quote Rules
Itemised supplier cost breakdown & scope specifications
Clear written supplier proposals detailing scope of work, deliverables, timeline, and professional fees.
4. Budget & Matching Funds Verification
Proof of 70% matching founder funds in bank account
Assessor MandatoryBecause Revenue 30% R&D Tax Credit (Refundable Cash Credit) provides a 30% grant rate, you must verify access to the remaining 70% co-funding in your bank statement.
Zero retrospective expenditure prior to formal approval
Assessor MandatoryEnsure no deposits, invoices, or purchase orders have been signed or paid before receiving the formal Letter of Offer.
Assessor Timing & Retrospective Warning
Must maintain contemporaneous documentation proving resolution of scientific or technological uncertainty. Retrospective documentation created during an audit is rejected.