I propose to take Questions Nos. 112 and 113 together.
I am advised by Revenue that information in respect of the additional cost of the credit that would arise if the outsourcing restriction was lifted is not available as there is no reliable basis from tax returns data to allow an estimate of the cost to be produced.
I am further advised by Revenue that details of the number of companies claiming the research and development tax credit by range of number of employees, together with associated annual costs, are published on the Revenue website at: https://www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/r-and-d-tax-credits.aspx.
Information obtained from these statistics outlining the cost and the number of companies claiming the R&D Tax Credit, by number of employees, is provided in the Tables below.
Table 1: Cost in Millions of Euro
Year
|
2011
|
2012
|
2013
|
2014
|
2015
|
2016
|
Less than 10 (employees)
|
33
|
38
|
46
|
44
|
39
|
38
|
11 to 49
|
41
|
46
|
153
|
45
|
47
|
48
|
50 to 249
|
55
|
57
|
68
|
60
|
62
|
61
|
250+
|
133
|
141
|
154
|
404
|
560
|
523
|
Table 2: Number of Claimants
Year
|
2011
|
2012
|
2013
|
2014
|
2015
|
2016
|
Less than 10 (employees)
|
505
|
549
|
549
|
528
|
502
|
470
|
11 to 49
|
497
|
554
|
584
|
563
|
560
|
550
|
50 to 249
|
292
|
313
|
326
|
341
|
330
|
334
|
250+
|
115
|
127
|
117
|
138
|
143
|
152
|