Dáil Éireann Debate, Wednesday - 18 January 2023
2. Deputy Rose Conway-Walsh asked the Taoiseach if, for the purposes of calculating general expenditure on research and development, the private sector research must be conducted in Ireland to be included and-or if it is only necessary for the company carrying out the research to be based in Ireland. [63606/22]
View answerExpenditure on research and development (R&D) within the private sector is measured in the Business Expenditure on Research and Development (BERD) survey conducted by the Central Statistics Office (CSO). The BERD survey follows an agreed international methodology on the compilation of R&D expenditure for private enterprises.
In accordance with agreed EU methodology, R&D expenditure abroad is not included when calculating in-house R&D expenditure. The calculation of in-house R&D expenditure only includes activities conducted in Ireland. It does not include R&D conducted outside of the State, even if the enterprise is based in Ireland. This applies to in-house R&D conducted using funds from any source (i.e. internal funding, government funding, educational institution funding, or other private funding).
External R&D is defined as R&D performed on the enterprise's behalf and is calculated separately from in-house R&D. This expenditure is measured and calculated both for external R&D activities within the State and outside of the State. The CSO publishes a biennial report on R&D expenditure, which includes only figures for in-house R&D. Estimates on external R&D expenditure are available from the CSO upon request.
