Irish Revenue has issued eBrief No. 089/21 concerning updated guidance on the R&D tax credit in relation to rent expenditure, as well as assistance under the Temporary Wage Subsidy Scheme (TWSS) and the Employment Wage Subsidy Scheme (EWSS) and other COVID-19 practice.

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Revenue eBrief No. 089/21 Research and Development (R&D) Tax Credit

Tax and Duty Manual Part 29-02-03 - Research and Development (R&D) Tax Credit - has been amended to update guidance on rent as expenditure on R&D activities.

The following has also been added:

• confirmation that EWSS and TWSS are considered assistance provided by the State
• COVID-19 practice for 2020, in relation to the use of a building in a 'specified relevant period'
• a further example of a subcontractor who would not be eligible to claim the R&D tax credit.