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It is stated that companies with 250 employees would qualify for the R&D increase from 25% to 30%. Please note this is still subject to State Approval.
However, that is not the case as the R&D Tax Credit increase from 25% to 30% is only applied to Micro and Small Companies. Below is how both companies are defined:
Companies that do not fit these guidelines however will remain at the 25% R&D Tax Credit.
Braithwaite will continue to monitor for more updates on the Irish R&D Tax Credit Programme.