325. Deputy Naoise Ó Muirí asked the Minister for Finance if companies will be allowed to treat 100% of a research and development employee's emoluments as qualifying expenditure provided that at least 95% of the employee's time is spent on eligible research and development activities; if such claims can be made from 1 January 2026 irrespective of when a company's accounting period starts in 2026; and if he will make a statement on the matter. [57319/25]

Summary

325. Deputy Naoise Ó Muirí asked the Minister for Finance if companies will be allowed to treat 100% of a research and development employee's emoluments as qualifying expenditure provided that at least 95% of the employee's time is spent on eligible research and development activities; if such claims can be made from 1 January 2026 irrespective of when a company's accounting period starts in 2026; and if he will make a statement on the matter. [57319/25]

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