198. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 226 of 9 September 2021, the way the cash flow impact was estimated; and if it was calculated on the basis of the excess amount paid fully as a cash payment instalment not earlier than the relevant tax pay and file date for the company’s accounting period in which the qualifying expenditure was made. [44391/21]

Summary

198. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 226 of 9 September 2021, the way the cash flow impact was estimated; and if it was calculated on the basis of the excess amount paid fully as a cash payment instalment not earlier than the relevant tax pay and file date for the company’s accounting period in which the qualifying expenditure was made. [44391/21]

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• Tax Credits

  xml · EN · 16 September 2021

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