Revenue Commissioners

Backs Revenue Commissioners by processing statutory relief claims and audits for reliefs claimed through tax filings.

Revenue (the Office of the Revenue Commissioners) is Ireland's national tax and customs authority, reporting to the Minister for Finance. It assesses and collects Corporation Tax, Income Tax, VAT, Capital Gains Tax, and customs duties across the state.

Revenue is not a grant-making body. It administers statutory tax reliefs that eligible companies self-claim through their annual Corporation Tax (CT1) return — principally the R&D Tax Credit (30% of qualifying expenditure for accounting periods commencing on or after 1 January 2024) and the Knowledge Development Box (KDB). These are mechanical entitlements, not discretionary awards: any in-scope company meeting the legislative criteria can claim without a competitive selection process. Revenue's role is guidance, pre-filing notification management, and post-filing audit and verification.