Statistics for Research and Development tax credits and Patent Box Tax Reliefs

Find statistics that give information on the number value and cost to the Exchequer, for Research and Development tax credits and Patent Box Tax Reliefs.

Research and Development tax credits statistics

Research and Development (R&D) tax credits and the Patent Box Relief are designed to encourage greater R&D spending by companies and exploitation of intellectual property in the UK.

The R&D tax credits statistics and accompanying commentary provide information on the:

  • uptake of R&D tax credits
  • relief and their cost
  • nature of the companies claiming them
  1. Corporate tax: Research and Development Tax Credits

Quality report for Research and Development tax credits

This report covers the main quality measures that will be of interest to users of these statistics. It includes the:

  • statistics on the number and size of claims
  • Exchequer impact
  • industry sector and regional breakdowns of claims
  1. Quality report: research and development tax credits

Patent Box Reliefs statistics

The Patent Box tax relief enables companies to apply a lower rate of Corporation Tax to profits earned after 1 April 2013 from its patented inventions.

Statistics on the Patent Box Relief include the:

  • amount of the relief claimed
  • number of companies electing into the Patent Box and its distributions by company size
  • sectors and regions
  • amounts of profits qualifying for the Patent Box
  • cost to the Exchequer of providing that relief
  1. Patent Box reliefs statistics
Published 15 August 2013
Last updated 11 September 2015 + show all updates
  1. Updated with latest publications

  2. Updated attachments to reflect the latest data.

  3. First published.