226. Deputy Pearse Doherty asked the Minister for Finance the estimated cost in 2022 of amending the research and development tax credit regime by allowing small and micro companies to receive the credit in one instalment rather than three instalments over a 33-month period payable not earlier than the relevant tax pay and file date for the company’s accounting period in which the qualifying expenditure was made; and if he will make a statement on the matter. [43178/21]

Summary

226. Deputy Pearse Doherty asked the Minister for Finance the estimated cost in 2022 of amending the research and development tax credit regime by allowing small and micro companies to receive the credit in one instalment rather than three instalments over a 33-month period payable not earlier than the relevant tax pay and file date for the company’s accounting period in which the qualifying expenditure was made; and if he will make a statement on the matter. [43178/21]

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• Tax Credits

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