324. Deputy Naoise Ó Muirí asked the Minister for Finance if he will consider amending the Taxes Consolidation Act 1997 to provide for companies to claim the research and development credit from 1 January of each year, irrespective of when their account periods commence; if he agrees that such an initiative will improve Ireland's competitiveness given the current geopolitical and prevailing trading environment; and if he will make a statement on the matter. [57318/25]

Summary

324. Deputy Naoise Ó Muirí asked the Minister for Finance if he will consider amending the Taxes Consolidation Act 1997 to provide for companies to claim the research and development credit from 1 January of each year, irrespective of when their account periods commence; if he agrees that such an initiative will improve Ireland's competitiveness given the current geopolitical and prevailing trading environment; and if he will make a statement on the matter. [57318/25]

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