[foundation-board] R&D credits vs Corporation tax

Laura James laura.james at okfn.org
Wed Apr 4 06:24:00 UTC 2012

I will raise this with Lucrafts this week.


Dr Laura James
Foundation Coordinator, Open Knowledge Foundation


On 3 April 2012 16:29, James Casbon <james.casbon at okfn.org> wrote:

> Would it be worth asking Lucrafts to check if we are eligible under
> this scheme...
> """The Small and Medium-sized Enterprise Scheme
> This scheme has higher rates of relief. From 1 April 2011, the tax
> relief on allowable R&D costs is 200 per cent - that is, for each £100
> of qualifying costs, your company or organisation could have the
> income on which Corporation Tax is paid reduced by an additional £100
> on top of the £100 spent. It also includes a payable credit in some
> circumstances.
> """
> There is a huge amount of guff about what qualifies for R&D...
> http://www.hmrc.gov.uk/ct/forms-rates/claims/randd.htm
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