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Revenue Commissioners Panel of Independent R&D Experts 2025–2027

Deadline

07 Aug

2-year panel of independent experts to review R&D tax credit and Knowledge Development Box claims for the Revenue Commissioners.

📍 Dublin
until submission deadline — 07 Aug 2027 at 00:00 Deadline passed

Must-haves

Fail any = disqualified
Required

Applicants must be individuals — applications from companies will not be considered.

Required

Applicants must hold a PhD or have equivalent industry experience, preferably in a field listed in Appendix 1 (natural sciences, engineering, technology, medical sciences, agricultural science).

Required

Applicants must have significant research experience in their discipline.

Required

Applicants must provide a Tax Clearance Access Number and Tax Reference Number for online verification.

Required

Applicants must sign a confidentiality agreement (Appendix 3: Official Secrecy, Taxpayer Confidentiality and Data Protection Declaration) and submit it with their application.

Can you bid?

Required certifications

  • PhD or equivalent industry experience in a relevant scientific or technical field

Background

The Office of the Revenue Commissioners is establishing a panel of independent experts for 2025–2027 to assist with the assessment of R&D tax credit claims (section 766, 766A, 766C, 766D TCA 1997) and Knowledge Development Box (KDB) claims. Experts are selected based on their scientific or technical discipline. When engaged, they review technical documentation submitted by claimant companies, attend site visits with Revenue auditors, assess whether the activities constitute qualifying R&D, and submit written reports. In appeal cases, experts may be required to give evidence. Applications from individuals only are accepted — not companies. Appointments are based on suitability and availability, or via mini-competition. Fixed per diem rate of €1,000 ex VAT. Panel open August 2025 to August 2027.

What this involves

Review of R&D tax credit and Knowledge Development Box claims submitted to Revenue by Irish companies, covering scientific and technical assessment of whether activities meet the statutory definition of R&D under TCA 1997.

Written technical reports confirming whether claimed activities constitute qualifying R&D
Site visit attendance with Revenue auditors at claimant company premises
Expert evidence in appeals or court hearings where required
Written KDB reports confirming whether activities gave rise to a qualifying asset

Scoring

Most Economically Advantageous Tender

Quality/Specialism of the Expert

Availability

Proposed Time to Complete

Lots (1)

Lot 1: Panel of Independent Experts

Panel to assist Revenue Commissioners in evaluating R&D and KDB claims.

Documents (3)

DOCX

2025 Panel of Independent Experts Tender.docx

349.4 KB · RFT / Invitation to Tender

DOCX

Appendix 2.docx

39.3 KB · Appendix / Annex

DOCX

Appendix 3.docx

32.7 KB · Appendix / Annex

Original notice text

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.

AI analysis updated 4 months ago

Bid ↗
Details

Deadline

07 Aug

View on eTenders ↗

Location

Revenue Commissioners' offices and claimant company sites

Procedure

Open

Clarification

07 Aug 2027

eTenders ID

6263413

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