National Statistics

Research and Development tax credits: expenditure used to claim tax credits on an accounting period basis by scheme and financial year

Statistics show the expenditure made on research and development which is used to claim Research and Development tax credits on an accounting period basis. They are presented by scheme and cover financial years ending 2001 to 2014.



The figures are based on claims for Research and Development (R&D) tax credits made by companies in Company Tax returns received on or before 30 June 2015 and exclude a small number of large company claims made in a non-standard format.

They are broken down by scheme: Small and Medium Enterprise (SME) R&D; Large Company R&D and Vaccines Research Relief. The Large company scheme is split into large companies and SME subcontractors.

Published 15 August 2013
Last updated 11 September 2015 + show all updates
  1. Updated with latest data available.
  2. Updated attachments to reflect the latest data.
  3. First published.