Tax Code
Dail Éireann — 2025-12-09
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Rose Conway-Walsh (SF), Mayo

I am very supportive of the R and D tax credit. A previous question was asked about our competitiveness. Innovation at all levels of business is very important. I am glad the Minister said it would take €100 million to bring it to €80,000 for services. The Minister may already have this information. If he does, I might ask him another question to try to get information on the position if we were to bring it to, say, €50,000, €60,000 or €70,000. It is worth examining this with regard to how we might change it. We have to remember that one of the other big things is that these people are not allowed to pay the PRSI rate that would enable them to get sickness cover or anything like that. They are often in a very vulnerable situation. I know we cannot just have it for the self-employed and sole traders. However, we need to look at this because supporting small and medium businesses, the self-employed and sole traders is important to our economy.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2025-12-09/debate/main
Retrieved: 2026-08-14T04:54:26+00:00
Sitting date: 2025-12-09