Member resources.
Official documents worth having to hand for companies doing R&D and innovation in Ireland. IRDG's own research is on the Innovation Index pages and its submissions on the Policy submissions page.
Official documents
The reference documents, from the bodies that publish them.
Not IRDG documents. Each link goes to the publisher's own copy, which is authoritative and carries any revision; IRDG provides information and navigation, not tax or legal advice.
Revenue · Tax and Duty Manual 29-02-03 · updated April 2026Research and Development (R&D) Corporation Tax Credit
Revenue's guidance on the R&D Corporation Tax Credit under sections 766 to 766D of the Taxes Consolidation Act 1997 — qualifying activity and expenditure, the claim, payment and the records Revenue expects. The reference document for any conversation with your tax adviser.
Read the manual on revenue.ie →Revenue's pre-filing notification guidance →
Department of Finance · April 2026 (revised) · PDF, 0.9 MBR&D Tax Credit and Innovation Compass
The Department's 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) →
DFHERIS · May 2022 · PDF, 3.3 MBImpact 2030: Ireland's Research and Innovation Strategy
The national research and innovation strategy to 2030 from the Department of Further and Higher Education, Research, Innovation and Science, launched on 18 May 2022. Five pillars: the impact of research and innovation on the economy, society and the environment; the impact of research and innovation structures on excellence and outcomes; innovation driving enterprise success; talent; and all-island, EU and global connectivity. The framework the public research system and its agencies work to.
Read Impact 2030 on gov.ie →Publication page on gov.ie →
Department of Enterprise, Trade and Employment · December 2022 · PDF, 3.9 MBWhite Paper on Enterprise 2022–2030
Government's enterprise policy to 2030, published on 7 December 2022. Its vision is for Irish-based enterprise to succeed through competitive advantage founded on sustainability, innovation and productivity, set out under seven priority objectives including stepping up enterprise innovation and strengthening the Irish-owned exporting sector. Implementation reports are published on enterprise.gov.ie.
Read the White Paper on gov.ie →Publication page on gov.ie →