Research and Development – Panel of Experts 2025 to 2027

The Office of the Revenue Commissioners invites applications for placement on a Panel of Experts to provide assistance in determining whether certain activities constitute Research and Development activities within the meaning of section 766, section 766A, section 766C and section 766D of the Taxes Consolidation Act 1997; and / or whether certain activities qualify for the Knowledge Development Box relief within the meaning of Chapter 5 Part 29 of the Taxes Consolidation Act 1997. The application procedure opened on the 8th August 2025 and will close on the 7th August 2027. Please note that this is a 2-year panel. Individuals can apply to join the panel at any time throughout the lifetime of the panel. This panel will expire at midnight on the 7th August 2027 or at an earlier time as Revenue may determine. Please note: Applications to join the panel must only be submitted to the following mail address: [email protected] Applications are not to be sent through the etenders portal. Please see the Request for Applications document for full details. Please Note: 1. Any issues you may have accessing the site and/or documentation should be addressed to the eTenders support team and not to the contracting authority. 2. Queries on the process, the specification, the information document etc. should be raised in the manner set out in the Information document only.