150. Deputy Rose Conway-Walsh asked the Minister for Finance if accessing research support funding from Enterprise Ireland, IDA, Disruptive Technologies Fund or any other Government programme that financially supports research and development in the private sector impacts a company’s ability to access the research and development tax relief in the form of a payable credit; if in relation to the R&D tax relief any R&D expenditure funded by a Government supports are excluded from the calculation of the R&D tax relief; and if he will make a statement on the matter. [22271/22]

Summary

150. Deputy Rose Conway-Walsh asked the Minister for Finance if accessing research support funding from Enterprise Ireland, IDA, Disruptive Technologies Fund or any other Government programme that financially supports research and development in the private sector impacts a company’s ability to access the research and development tax relief in the form of a payable credit; if in relation to the R&D tax relief any R&D expenditure funded by a Government supports are excluded from the calculation of the R&D tax relief; and if he will make a statement on the matter. [22271/22]

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