Government Research grant to SME is it subject to tax?

We received a research grant (under the National development Plan 2007-2013) and was under the illusion that research grants were not not taxable, I have contacted tax office and they are quite vague but they say if it is not listed " Under TCA 1997, Part 7, Chapter 3, Section 223 - 226 deal with the taxation of grants" then the grant is taxable.
Any help would be great!
Thanks
jean