SolvedCIRD80260 | R&D Tax reliefs: Introduction: Rate Tables
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
R&D SME Scheme
| Date from | Enhanced deduction | Payable credit |
|---|---|---|
| 01/04/2000 | 150% | 16% |
| 01/08/2008 | 175% | 14% |
| 01/04/2011 | 200% | 12.50% |
| 01/04/2012 | 225% | 11% |
| 01/04/2014 | 225% | 14.50% |
| 01/04/2015 | 230% | 14.50% |
| 01/04/2023 | 186% | 10% |
R&D Large Scheme
| Date | Enhanced deduction |
|---|---|
| 01/04/2002 | 125% |
| 01/04/2008 | 130% |
R&D Expenditure Credit (RDEC) Scheme
| Date | Payable Credit |
|---|---|
| 01/04/2013 | 10% |
| 01/04/2015 | 11% |
| 01/01/2018 | 12% |
| 01/04/2020 | 13% |
| 01/04/2023 | 20% |
Thte RDEC rate for ring fence trade (s104M(2) CTA 2009) has been 49% since 1 April 2013.