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HMRC internal manual

Corporate Intangibles Research and Development Manual

HM Revenue & Customs
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VRR: specified diseases: general


It is only research and development into vaccine and medicines for the prevention andtreatment of certain diseases that qualifies for VRR. The specified diseases aretuberculosis and malaria CIRD76100 and HIV/AIDS CIRD76200. The treatments and diseases covered are:

  • vaccine and medicines for the prevention and treatment of tuberculosis and malaria,
  • vaccine for the prevention of infection by human immunodeficiency virus (HIV), and
  • vaccine and medicines for the prevention of the onset of, and the treatment of, acquired immune deficiency syndrome (AIDS) arising from particular strains of HIV found mostly in countries in the developing world.

Research into any of them is qualifying R&D activity CIRD75300and qualifies for VRR provided that the other conditions are satisfied.

Research must be into the diseases in humans. Other research does not qualify for VRR. Forexample, research into a vaccine to prevent bovine tuberculosis would not qualify for VRR.