Research and Development (R&D) tax credits remain one of the most valuable incentives available to Irish businesses investing in innovation.

For accounting periods starting on or after 1 January 2024, Irish companies claiming R&D tax credits for the first time — or for the first time in three years — must complete a pre-filing notification before submitting their claim.

Introduced by the Finance (No. 2) Act 2023, this new requirement could affect your ability to claim valuable tax credits if not applied for in time, so it’s important to be prepared.

What Is Pre-Filing Notification?

Irish businesses must notify Revenue of their intention to claim the R&D Tax Credit, in writing using their prescribed form, if:

• They are claiming for the first time; or
• They have not claimed in the previous three accounting periods.

The notification must be made at least 90 days before filing the R&D tax credit claim. Companies that have claimed in any of the last three years are exempt.

Key Deadlines

Timing is critical.

• Pre-filing notification must be submitted at least 90 days before your R&D claim.
• The R&D claim itself must be made within 12 months of the end of the accounting period.

Example:
If your company’s accounting period runs from 1 January 2024 to 31 December 2024, the final deadline for making your R&D tax credit claim would be 31 December 2025. Therefore, the latest date you could submit your pre-filing notification would be 2 October 2025 — 90 days before the final claim deadline.

However, it is best practice to submit your R&D claim with your CT1 -> in this example by 30th September – so pre-notification would be required by the latest, 25th June.

What Information Is Required?

To complete the pre-filing notification, companies must provide:

• Basic company information.
• An overview of R&D activities (number of projects, employees involved, grants or funding received).
• A short description of the R&D work planned.
• Additional forms are needed if claiming for R&D-related buildings or structures.

How to Submit

Pre-filing notifications must be submitted through MyEnquiries on Revenue Online Service (ROS). Careful preparation with your service provider, such as ABGI Ireland, is key to ensure a smooth and compliant submission.

Key Takeaways for Irish Businesses

• Pre-filing notification for new claimants is now an essential part of the process, and should be factored into your planning alongside your technical documentation and claim preparation.

• Missing the notification could mean losing your entitlement to R&D tax credits.

• Getting it right first time will protect your ability to claim the credit and ensure that your investment in innovation is rewarded.

Need Help?

At ABGi, we’ve been helping Irish businesses successfully leverage R&D tax credits and grants since 2011. If you’re planning to claim and want to make sure your pre-filing notification is handled correctly, our technical consultants are ready to support you. Contact us today to find out how we can help.