What IRDG asked for, in full.

IRDG's pre-budget submissions and consultation responses, as filed with the Department of Finance, and the Department's own response where one has been published. The issues members raised, the changes IRDG proposed and what happened are recorded on the Influence page.

IRDG submissions

The submissions, as filed.

Each is the document as submitted. All company feedback quoted in them is anonymised.

Cover: IRDG Pre-Budget Submission for Budget 20278 June 2026 · PDF, 3.8 MB

IRDG Pre-Budget Submission for Budget 2027

Strengthening indigenous innovation capacity and sustaining Ireland's FDI competitiveness. Three overarching measures: a Finance Act 2026 SME package on the R&D Tax Credit; an innovation and substantive-R&D competitiveness package including a 20% refundable Innovation Tax Credit from 1 January 2027; and a three-year trajectory for Government R&D investment towards 1% of GNI*.

Download the Budget 2027 submission →
Cover: IRDG Pre-Budget Submission, June 2025June 2025 · PDF, 2.0 MB

IRDG Pre-Budget Submission for Budget 2026

Innovation policy and R&D support, submitted to the Minister for Finance and the Minister for Public Expenditure. Recommendations by chapter covering strategic context, the credit for SMEs, large-enterprise R&D, sustainability and the green transition. This is the submission that asked for the 35% rate.

Download the Budget 2026 submission →
Cover: Consultation on the Research & Development Tax Credit and Innovation, IRDG submission to the Department of Finance, May 202516 May 2025 · PDF, 7.2 MB

IRDG response to the R&D Tax Credit and Innovation consultation

IRDG's response to the Department of Finance public consultation on the R&D Tax Credit and on Options to Support Innovation. Drawn from member feedback gathered through surveys, email, roundtables and one-to-one conversations.

Download the consultation response →

The response

What the Department published.

A Government publication, not an IRDG one. The Department's own copy is authoritative and carries any future revision; a copy as at the April 2026 revision is held on this site so the record here does not depend on an external link.

Cover: Research and Development Tax Credit and Innovation Compass, April 2026 (Revised), Department of FinanceDepartment of Finance · April 2026 (revised) · PDF, 0.9 MB

R&D Tax Credit and Innovation Compass

Sets out a medium-term pathway for the R&D Tax Credit and for the design of a new tax-based support for innovation, drawing on the 2025 consultation to which IRDG contributed. Foreword by Simon Harris TD, Tánaiste and Minister for Finance.

Read the Compass on gov.ie →Copy held here (April 2026 revision) →

How a submission is built

From what members report to a dated, evidenced ask.

Members tell IRDG where rules, supports or implementation create recurring friction. IRDG compares experiences, uses survey evidence where it helps, and separates an individual case from a wider issue before it submits. What IRDG asked for, the route used, the response and what remains open are published on the Influence page.