Ireland: Expert consultation | Research Credit Integrity Alliance

Revenue officers who review a research and development (R&D) corporation tax credit claim are not always specialists in the science or technology involved. Irish law allows Revenue to consult outside experts, and Revenue has published a procedure for appointing them. This page sets out the legal power, how experts are chosen, the company's rights, and what the expert does.

The legal power

Section 766(7)(a) of the Taxes Consolidation Act 1997 (TCA 1997) allows Revenue, in relation to a claim under section 766, 766A, 766C or 766D, to consult any person who in its opinion may help it decide whether the company's expenditure was incurred in carrying on R&D activities.12 Revenue's R&D manual confirms that this provision on independent experts also applies to claims under section 766C and 766D.3

These functions may be performed by an authorized officer of Revenue, and references to Revenue include that officer.1

The panel of experts

Revenue's Tax and Duty Manual Part 29-02-05 sets out how experts are found and appointed.4

Recruitment. When a panel expires, Revenue's Incentives Branch advertises on the public procurement website, www.etenders.gov.ie, for applications to join a new panel of experts to advise on R&D tax credit claims.4
Term. From 2025, a panel lasts two years, and applications are accepted at any time during its life.4
Eligibility. Applicants must hold a relevant PhD or experiential equivalent. Where no panel member covers a field, the Incentives Branch identifies suitable experts and invites them to join.4
Confidentiality. Experts sign a confidentiality agreement with Revenue before engagement.34

Revenue's template email to experts states that an engagement typically takes three days (review, site visit and report) and that the rate of payment is €1,000 per day plus reasonable expenses, subject to professional services withholding tax.4

When an expert is appointed

Revenue's procedure states that the timing varies. An expert may be appointed at the outset of a review, or only where Revenue and the company reach an impasse on an aspect of the science test.4 Independent experts should not be engaged to explain the science; they should be engaged only where there is doubt that the science test has been met. A Revenue officer may, for example in cutting-edge research, accept that the science test is met without examining every aspect of the activities.4

An officer who believes an expert is needed contacts the R&D unit of Revenue's Incentives Branch, describing the activities and the aspect on which advice is wanted, and noting any review of the company's R&D projects in the previous four years.4

The company's rights

Before disclosing information to an expert, Revenue must tell the company who it intends to consult and what information it intends to disclose.1 If the company shows, to Revenue's satisfaction or on appeal to the Appeal Commissioners, that disclosure to that person could prejudice its business, Revenue will not make the disclosure.1

Revenue's procedure adds detail:4

Ground for objection	What Revenue's procedure says
Conflict of interest	The company may object, for example where the expert has worked for it or for a competitor; the concern must be genuine and not arbitrary
Expertise not appropriate	The company may object if the expert's field does not fit its R&D activities, and must say specifically where the deficiencies arise
Prejudice to the business from disclosure	The company has 30 days from the date of Revenue's letter to show how disclosure could prejudice its business

Revenue's template letter to companies gives 30 days to make either objection, and asks the company to confirm in writing if it agrees to the disclosure and the appointment.4 Revenue's R&D manual states that, in any dispute, the company has a right of appeal to the Tax Appeals Commission against the use of a particular expert.3

The expert's role

Revenue's procedure states that the expert is appointed by Revenue, and that the expert's role is not to support the opinion of the Revenue officer but to give an independent opinion on whether the company's activities are qualifying R&D activities.4 The expert considers five tests: whether there are systematic, investigative or experimental activities; whether they are in a field of science or technology; whether they involve basic research, applied research or experimental development; whether they seek scientific or technological advancement; and whether they involve the resolution of scientific or technological uncertainty.4

The procedure also provides that:

the company may be present or represented at any pre-meeting between the officer and the expert;4
a standard statement of the expert's role and independence is read out at the first meeting with the company;4
after the expert has met the company, discussions between the expert and Revenue should generally include a company representative, so that the expert hears both sides;4
the expert should raise concerns with the company and Revenue in good time, rather than for the first time in the draft report.4

The expert reports to Revenue.3 Where a company disputes the expert's opinion, the expert may be required to give evidence before the Tax Appeals Commission or a court.3 See disputes and appeals.

Summary

Point	Rule
Legal basis	Section 766(7) TCA 19971
Who appoints	Revenue, through the R&D unit of the Incentives Branch4
Expert's qualification	Relevant PhD or experiential equivalent4
Company's notice	Identity of the expert and the information to be disclosed1
Objection period in Revenue's template letter	30 days4
Appeal	To the Appeal Commissioners (Tax Appeals Commission)13

Sources

Revenue Commissioners, Notes for Guidance, Taxes Consolidation Act 1997, Finance Act 2025 edition, Part 29, section 766, subsections (7) and (8). https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/tca/part29.pdf (accessed 11 October 2026). Back
Finance Act 2022 (No. 44 of 2022), section 27(1)(d), amending section 766(7)(a) of the Taxes Consolidation Act 1997 to refer to sections 766C and 766D. Irish Statute Book. https://www.irishstatutebook.ie/eli/2022/act/44/section/27/enacted/en/html (accessed 11 October 2026). Back
Revenue Commissioners, Tax and Duty Manual Part 29-02-03, Research and Development (R&D) Corporation Tax Credit (last updated April 2026), section 1 (footnote 1) and section 10. https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-29/29-02-03.pdf (accessed 11 October 2026). Back
Revenue Commissioners, Tax and Duty Manual Part 29-02-05, Research and Development (R&D) Corporation Tax Credit: Appointment of expert to assist in audits (last updated August 2025), sections 1 to 3 and Appendices I to IV. https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-29/29-02-05.pdf (accessed 11 October 2026). Back