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Finance Bill 2012 – key points re R&D Tax Credits

Finance Bill 2012 – key points re R&D Tax Credits

Dear Member

The Finance Bill 2012 was published today, 8th February.  The Bill gives effect to and puts flesh on the bones of the provisions announced in Budget 2012.  I have attached a summary of today’s  Finance Bill as it relates to R&D Tax Credits..  The full text of the Department of Finance’s Explanatory Memorandum is available using the following link    http://www.finance.gov.ie/documents/publications/finance%20bill%202012/explmemo2012.pdf

The main points of today’s Finance Bill as they relate to R&D Tax Credits are:

  • The
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FINANCE BILL 2012 – R&D TAX CREDITS

The Finance Bill 2012 was published on 8th February last.  The Bill gives effect to and puts flesh on the bones of the provisions announced in Budget 2012.  The main points are:

·        The first €100,000 of group expenditure on R&D is excluded from the incremental basis of calculation. The tax credit will be due on such expenditure at 25% without reference to the 2003 ‘‘threshold amount’’.…

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