(CTA 2009, Pt. 13)

(In-Depth: ¶714-000ff.)

Additional relief is available for companies incurring expenditure on qualifying research and development (R&D). The relief is subject to a number of conditions.

Expenditure incurred on or after

1 January 2018

1 April 2016

1 April 2015

1 April 2014

1 April 2013

1 April 2012

1 April 2011

1 August 2008(2)

Additional deduction where SME qualifies for main or pre-trading relief

130%

130%

130%

125%

125%

125%

100%

75%

Rate of payable tax credit (SMEs only)

14.5%

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