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Inland Revenue

Tax Policy

PUBLISHED 25 February 2019

R&D Tax Incentive draft guidance material now available

The Taxation (Research and Development Tax Credits) Bill is being considered by Parliament’s Finance and Expenditure Committee. This Bill proposes a new tax incentive for businesses conducting research and development.

Inland Revenue has released draft guidance, based on the Bill as introduced, to explain:

- the eligibility criteria; and
- what businesses need to do.

We’re releasing this information now so that you can tell us if the draft guidance material gives you the information you need before it is finalised.

Visit the online forum to view and comment on the draft information. You can also send feedback by email to [email protected].

As the Bill is still before Parliament, this material is subject to change. Following enactment, the final guidance material will be published on Inland Revenue's website.