Accredited official statistics

Corporate tax: Research and Development Tax Credits

These statistics provide information about Research and Development Tax Credits, their cost, and the nature of the companies claiming them.

• From: HM Revenue & Customs
• Published: 14 September 2016
• Last updated: 29 September 2026
  Show all updates

  1. 29 September 2026

     The 2026 publication and tables have been added. Previous publications are available in the National Archives.

  2. 30 September 2025

     The 2025 publication and tables have been added. Previous publications are available in the National Archives.

  3. 26 September 2024

     2024 publication and tables have been added. Previous publications are available in the National Archives.

  4. 28 September 2023

     2023 publication and tables have been added. Previous publications are available in the National Archives.

  5. 29 September 2022

     2022 main publication and tables have been added.

  6. 26 April 2022

     Added the supplementary tables for 2021 and archived statistics prior to 2021.

  7. 30 September 2021

     Added the 2021 statistics.

  8. 22 April 2021

     Published 2020 Supplementary tables and moved 2019 tables to The National Archives website (see section Details).

  9. 30 September 2020

     2020 main publication and tables have been added.

  10. 16 April 2020

      Addition of supplementary breakdowns by region and sector for financial years 2016 to 2017 and 2017 to 2018. Also includes an update to the main region and sector tables for financial year 2015 to 2016.

  11. 10 October 2019

      We have published the Research and Development Tax Credit statistics for 2019. This publication includes new statistics for 2017 to 2018 as well as revisions to tax years 2014 to 2015, 2015 to 2016 and 2016 to 2017.

  12. 29 May 2019

      Addition of further Research and Development supplementary tables

  13. 30 April 2019

      Addition of Research and Development supplementary tables

  14. 27 September 2018

      Updated with statistics for the 2016 to 2017 tax year.

  15. 20 February 2018

      Experimental statistics released to provide a breakdown of Research and Development (R&D) tax credit claims for 2015-16, by county/unitary authority and Industrial Sector.

  16. 14 September 2017

      Update with statistics for 2015-16

  17. 14 September 2016

      First published.

Documents

Research and Development Tax Credits Statistics: September 2026

HTML

Research and Development Tax Credits: Main tables 2026

ODS, 24.2 KB

This file is in an OpenDocument format

Research and Development Tax Credits: Supplementary tables 2026

ODS, 76.8 KB

This file is in an OpenDocument format

Details

Research and Development Tax Credits are a tax relief designed to encourage greater Research and Development spending, leading in turn to greater investment in innovation. They work by reducing a company’s tax bill by an amount equal to a percentage of the company’s allowable Research and Development expenditure or by giving companies a payable credit based on their expenditure.

Further details, including policy background, data suitability and coverage, are included in the Background information and quality report.

Archived reports

Research and Development Tax Credits Statistics for previous years can be found on The National Archives website:

Research and Development Tax Credits Statistics 2025

Research and Development Tax Credits Statistics 2024

Research and Development Tax Credits Statistics 2023

Research and Development Tax Credits Statistics 2022 and 2021

Research and Development Tax Credits Statistics 2020

Research and Development Tax Credits Statistics 2019

Research and Development Tax Credits Statistics for 2015 to 2018