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Inland Revenue

Tax Policy

Announcements
PUBLISHED 19 April 2018

R&D tax incentive proposals announced

Research, Science and Innovation Minister Megan Woods and Revenue Minister Stuart Nash today launched public consultation on proposals for implementing a research and development tax incentive. The objective is to encourage businesses to invest more into research and development. The discussion document seeks public feedback on:

– which types of businesses, R&D activities and expenditure should be eligible;

– the minimum R&D expenditure threshold;

– the maximum cap on R&D expenditure; and

– accountability measures.

Consultation closes on 1 June.