(CTA 2009, Pt. 13)

(In-Depth: ¶714-000ff.)

Tax 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)

Additional deduction (SME only)

Payable tax credit (SME only)

RDEC

Additional deduction (non-SMEs)(2)

1 April 2020

130%

14.5%

13%

-

1 January 2018

130%

14.5%

12%

-

1 April 2016

130%

14.5%

11%

-

1 April 2015

130%

14.5%

11%

30%

1 April 2014

125%

14.5%

10%

30%

1 April 2013

125%

11%

10%

30%

1 April 2012

125%

11%

-

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