Specialist R&D Tax & Grant Funding Advisors


In computer software the advance is rarely implicit in the product. The advance comes not from the application layer, but from the technology layer. It is the science of technology that had to be advanced in order to develop the application that establishes eligibility as R&D.

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Guide Overview

Below we've created 3 simple sections to help you understand how R&D tax credits work in software development and whether your business could make a claim.

R&D Tax Credits for software development explained

Whether you’re a software development company or a business that develops software in-house, if you’re making an advance in computer science or information technology, you could be eligible for R&D tax credits.

You might be developing new products, processes, architecture techniques or services, or you might just be looking to improve existing ones.

Regardless, if the goal of your software project is to advance the knowledge or capability of the computer science, and information and communication sectors (not just your own company), then you should consider claiming for software development R&D tax credits.

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Who is eligible for R&D Tax Credits?

Any company in any industry may be eligible for R&D Tax Credits.

Your software development project doesn’t have to be pioneering or even successful to qualify for R&D tax relief. But it does need to meet two criteria:

1. Does your project seek to create an advance in science or technology?

To meet this criterion, you must prove you’re doing at least one of the following:

  • Looking to achieve something that hasn’t been done before
  • Trying to overcome constraints that haven’t been faced before
  • Using methods that haven’t been tried before

2. Is your project overcoming a scientific or technological uncertainty?

When submitting an R&D claim for your software project, you need to prove to HMRC that the objective of your project is to overcome uncertainty at a technology level, and you need to show evidence that the uncertainty was not immediately resolvable.

"It was good to work with a team who are dedicated to their field and know the law, the claims process, the pitfalls and who knows how to draft the technical reports at speed. I can't really complain about how the R&D claim was done. We were very, very happy"

Conor Quaine

Head of Finance, CitySwift Ltd

How we can help

By profiting from our specialist R&D tax credit knowledge and experience, you can be sure of securing & maximising your R&D tax claim. Typically, Myriad Associates submit R&D tax credit claims that deliver up to 3 x more value than in-house prepared claims or those filed by generalist accountants.

About Myriad Associates
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Our Ethos

  • Excellence and an uncompromising commitment to quality.
  • A partnership that strives to add significant added value to our client.
  • Full transparency of our services and costs, from start to finish.

Our results

  • We have a 100% success rate spanning 14 years, which means every claim we’ve sent to Revenue has been approved
  • Trusted and respected advisor to our many delighted clients with an industry high customer retention rate
  • Myriad has achieved exceptional results by resubmitting R&D claims that were originally filed by the client. In some cases, we’ve increased previous claims by 300%
  • 1st class industry reputation delivering maximised R&D tax credit claims to companies in manufacturing & engineering, pharmaceutical, software, supply chain, digital design, immersive technology, food and beverage and many more.

Frequently asked questions

Common examples of software development projects that may qualify for R&D tax relief include:

  • state-of-the-art software for new projects, or new functionality for existing R&D projects;
  • tools to extend the functionality of application software programs or of an operating system;
  • extensions to database software, programming languages, or operating systems;
  • software development tools, such as tools to port data across platforms, tools for image processing or character recognition;
  • novel data management techniques, such as new object representations and new data structures;
  • innovative methods of capturing, transmitting, manipulating, and protecting data;
  • software to run new computer hardware;
  • software to run on devices with pre-installed operating systems, such as handheld GPS, mobile phones, and tablets; or,
  • means of integrating hardware and software platforms.

In terms of qualifying tasks, the following activities would be considered eligible for R&D tax credits:

  • defining technical objectives;
  • identifying uncertainties;
  • feasibility studies;
  • reviewing new and competing technologies;
  • analysing, designing and developing the technology;
  • producing technical specification or other documents to explain and support the R&D project and advancement;
  • testing the product, process or software;
  • planning and managing projects.

In addition, certain indirect support activities may qualify for R&D tax relief, such as:

  • administration, finance, and personnel services specifically required to support R&D activities;
  • training to support R&D.

You can claim relief on 25% of on qualifying expenses. The main areas of costs that can be claimed are:

  • staff costs (salaries, company pension contributions, employer's Pay-Related Social Insurance [PRSI], bonus payments, and health insurance);
  • agency workers (externally provided workers);
  • individual consultants; and,
  • materials used in R&D or prototyping.

It is not uncommon for an R&D team to consist of many individuals from different parts of the business. Your R&D project team may include the R&D Manager, a Lead Developer, Engineers, Project Co-ordinators, Quality Control and Testing specialists, and Cost Accountants, as well as members of the senior management team.

A business must submit its R&D tax credits claim within 12 months of the end of the accounting period during which the R&D activities took place. To make a claim, the business will need to complete the CT1 form through the Revenue Online System. More details can be found in our blog: How Far Back Can I Claim R&D Tax Credits In Ireland?

Does your business qualify?

Speak to our experts today to see if your activities qualify.


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