Revenue SURE, EII & 30% R&D Tax Credit Schemes Application Checklist
Step-by-step document schedule, eligibility rules, and assessor compliance items needed before submitting your application to Revenue Commissioners (Ireland).
Revenue SURE, EII & 30% R&D Tax Credit Schemes — 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 84 months
Assessor MandatoryMust be within early-stage establishment window (less than 84 months since commencement of commercial sales or incorporation).
2. Required Assessor Document Pack
Incorporated Irish Limited company carrying on a qualifying trade
Assessor MandatoryEnsure this item is fully drafted, proofread, and signed off prior to submitting the formal application.
Form SURE 01 application submitted via Revenue myAccount or ROS
Assessor MandatoryEnsure this item is fully drafted, proofread, and signed off prior to submitting the formal application.
Evidence of founder holding minimum 15% equity and working full-time in the company
Ensure this item is fully drafted, proofread, and signed off prior to submitting the formal application.
P60s/Employment Detail Summaries for the previous 6 tax years
Assessor MandatoryEnsure this item is fully drafted, proofread, and signed off prior to submitting the formal application.
Business plan detailing qualifying commercial trade
Ensure 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 60% matching founder funds in bank account
Assessor MandatoryBecause Revenue SURE, EII & 30% R&D Tax Credit Schemes provides a 40% grant rate, you must verify access to the remaining 60% 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
SURE allows founders leaving PAYE employment to reclaim up to 6 years of prior income tax to invest directly into their new Irish Limited company.