R&D tax relief: merged RDEC and enhanced R&D intensive support (ERIS)
Tax benefit from a national government, public money, in United Kingdom, nationwide.
Merged scheme: 20% expenditure credit on qualifying R&D costs; ERIS: extra 86% deduction plus payable credit worth up to 14.5% of the surrenderable loss
Open now
- Type
- Tax benefit
- Who runs it
- National government
- Public money
- Where
- Nationwide
- United Kingdom
- Status
- Open all year
- Who it is for
- Any eligible startup
- Stages
- Not stated
- Sectors
- Science and technology
- Checked on
- 4 November 2026