Consultation
Last updated 25 February 2019
Closing date 25 February 2019

Status Complete

R&D tax incentive draft guidance material

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Inland Revenue has released draft guidance, based on the Bill as introduced, to explain the eligibility criteria and what businesses need to do.

Officials are seeking feedback on the draft guidance material before it is finalised.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.

Comments closed on 31 March 2019.