Corporate Tax: Research and Development and Patent Box Tax Reliefs

These statistics provide information on the number value and cost to the Exchequer for both the R&D Tax Relief and Patent Box Tax Reliefs

Research and Development (R&D) Tax Credits and the Patent Box relief are designed to encourage greater Research and Development spending by companies and exploitation of intellectual property (IP) in the UK.

The R&D Tax Credits Statistics and accompanying commentary include figures for 2014-15 and provide information on the uptake of Research and Development Tax Credits, the relief, their cost, and the nature of the companies claiming them.

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 PB relief include the amount of the relief claimed, the 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 and the cost to the Exchequer of providing that relief. The PB statistics and accompanying commentary include figures for 2013-14, the first full year for which Patent Box data is available since the relief’s introduction in April 2013.

Research and Development Tax Credits Statistics

  1. Corporate tax: Research and Development Tax Credit

    • National Statistics

Patent Box Reliefs Statistics

  1. Patent Box Reliefs Statistics

    • Official Statistics

Other statistics information

  1. Quality report: research and development tax credits

    • Official Statistics