With many of the top Pharmaceutical and Medical Device companies either currently moving to Ireland or already conducting R&D in Ireland, the landscape of these industries are on the rise with no end in sight. Braithwaite Ireland has outlined some eligible R&D activities for companies in both industries to become more familiar with.

General Pharmaceutical-based R&D activities that may be eligible:

• Development of a drug formulation, or an improved formulation.
• Replacing an API, raw material, or preservatives in a formulation.
• Development of a new synthesis route.
• Assay development. Analytical method development.
• Improved personal products incorporating never before combined ingredients
• Sourcing new ingredients to overcome sensitivities and eliminate impurities.
• Development of new processes to scale up production without compromising component stability, repeatability, or reproducibility.
• Appreciable improvements to inhibit bacterial growth to extend shelf life
• Overcoming complexities around chemistry, stability, performance, and safety to meet legislative requirements

Areas in the Medical Device Industry where R&D activities may be eligible:

• Development of an advanced medical device.
• Improve or further improve performance or functionality of a medical device.
• Design and improve design, fabrication, and assembly parameters.
• Design and development of prototype moulds.
• Development of tools, jigs, and fixtures for the medical device.
• Sourcing, identifying, and testing with different materials for the required stiffness, characteristic, and flexibility.
• Development of new manufacturing processes for the new medical device.

Expenditures can include wages, third-party contractor cost (contractor performing R&D in EEA), materials, machinery, equipment, and overheads.