This grant is currently closed

This programme last accepted applications on 1 April 2024.

Tax credit of up to 20% of qualifying R&D costs (rate varies by period: 11% for costs from April 2015–December 2017, 12% for January 2018–March 2020, 13% for April 2020–March 2023, 20% for April 2023–March 2024)ClosedNI Business Info

Research and Development (R&D) Expenditure Credit

Summary

This is a tax credit for businesses that have incurred qualifying R&D costs before 1 April 2024. It is available to large companies and SMEs that were subcontracted R&D work, received State Aid, or had R&D costs subsidised by a grant.

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Source: NI Business Info

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Research and Development (R&D) Expenditure Credit

Summary

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