Irish Revenue has issued eBrief No. 097/20, which announces that Tax and Duty Manual Part 29-02-01 – Allowances for Scientific Research - has been amended as a result of the Finance Act 2019. The amendments include that from 1 January 2020, expenditure on a building or structure will not qualify as capital expenditure on scientific research except to the extent that the construction or development of such building or structure is scientific research.