{"id":13649,"date":"2026-08-17T14:58:24","date_gmt":"2026-08-17T12:58:24","guid":{"rendered":"https:\/\/leyton.com\/uk\/?post_type=article&#038;p=13649"},"modified":"2026-10-15T17:53:11","modified_gmt":"2026-10-15T15:53:11","slug":"rd-tax-credits-rates-explained","status":"publish","type":"article","link":"https:\/\/leyton.com\/uk\/insights\/articles\/rd-tax-credits-rates-explained\/","title":{"rendered":"R&amp;D Tax Credits rates explained"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">R&amp;D Tax Credits rates determine how much your business can claim back on qualifying research and development spend.<br><br>If you&#8217;ve been researching different&nbsp;<a href=\"https:\/\/leyton.com\/uk\/r-and-d-tax-credits\/\">R&amp;D Tax Credits consultants<\/a>, you&#8217;ll have probably seen promises of getting up to &#8220;27% of your qualifying R&amp;D expenditure&#8221; back. While it is possible that some eligible SMEs can receive this much, the truth is that not every business will qualify for the full 27% headline rate.<br><br>Your actual&nbsp;rate&nbsp;depends on which R&amp;D Tax Credits scheme suits your circumstances, and this&nbsp;is shaped by a few things, such as when your accounting period began,&nbsp;your company&#8217;s size and profitability, and how much of your total spend goes on your R&amp;D projects. In this article, we explain the current R&amp;D Tax Credits rates and how each scheme calculates your benefit.<\/p>\n\n\n\n<h2 id=\"h-what-are-the-current-r-amp-d-tax-credits-rates\" class=\"wp-block-heading\"><strong>What are the current R&amp;D Tax Credits rates?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For accounting periods beginning on or after 1 April 2024, you&#8217;ll claim through one of two schemes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/leyton.com\/uk\/merged-rd-expenditure-credit\/\">the merged scheme R&amp;D expenditure credit (merged scheme)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/leyton.com\/uk\/enhanced-rd-intensive-support-eris\/\">enhanced R&amp;D intensive support (ERIS)<\/a><\/li>\n<\/ul>\n\n\n\n\n\n\n\n<h5 id=\"h-the-merged-scheme-rate-on-or-after-1-april-2024\" class=\"wp-block-heading\"><strong>The merged scheme rate (on or after 1 April 2024)<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Both large companies and SMEs can claim under the merged scheme, with an R&amp;D Tax Credit rate of 20% of your qualifying R&amp;D expenditure.<br><br>To calculate your expenditure credit, add up your eligible R&amp;D expenses and multiply the figure by 20%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The credit is subject to corporation tax (CT), so your net benefit depends on the CT rate you pay:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If you pay the main rate of 25%, your net benefit will be 15%<\/li>\n\n\n\n<li>If you pay the small profits rate of 19%, your net benefit will be 16.2%<\/li>\n<\/ul>\n\n\n\n<h5 id=\"h-the-eris-rate-on-or-after-1-april-2024\" class=\"wp-block-heading\"><strong>The ERIS rate (on or after 1 April 2024)<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">ERIS supports loss-making SMEs whose R&amp;D spend makes up at least 30% of their total expenditure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under ERIS, you first multiply your qualifying costs by 86% to get your additional R&amp;D relief deduction. Then you multiply your qualifying costs by 186% to get your enhanced expenditure amount. You can then choose to give up the lower of your enhanced expenditure amount, or your total trading loss (after the additional R&amp;D relief deduction) in return for a payable tax credit of 14.5%.<\/p>\n\n\n\n<h2 id=\"h-what-were-the-r-amp-d-tax-credits-rates-for-older-accounting-periods\" class=\"wp-block-heading\"><strong>What were the R&amp;D Tax Credits rates for older accounting periods?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For accounting periods beginning before 1 April 2024, you&#8217;d claim through the <a href=\"https:\/\/leyton.com\/uk\/research-development-expenditure-credit\/\">R&amp;D Expenditure Credit (RDEC)<\/a> or the <a href=\"https:\/\/leyton.com\/uk\/r-and-d-sme-tax-credits-scheme\/\">R&amp;D SME scheme<\/a> (although, for many companies, these schemes are no longer applicable because you can only amend a CT return to include an R&amp;D claim up to two years after the end of the relevant accounting period).<\/p>\n\n\n\n<h5 id=\"h-rdec-rates-before-1-april-2024\" class=\"wp-block-heading\"><strong>RDEC rates (before 1 April 2024)<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">The R&amp;D SME scheme was for companies with a headcount below 500 and a turnover under 100 million euros (or a balance sheet total under 86 million euros).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To calculate your relief, first multiply your qualifying expenditure by 86% to get your additional R&amp;D relief deduction. Then multiply your qualifying expenditure by 186% to get your enhanced expenditure amount.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If your company is profit-making, your benefit will be your qualifying expenditure multiplied by 86%, multiplied by your applicable CT rate (e.g., 25% main rate or 19% small profits rate). If your company is loss-making, you can give up the lower of your enhanced expenditure amount or your total trading loss (after the additional R&amp;D relief deduction) in return for a payable credit. The rate is 14.5% if your company is R&amp;D intensive, meaning your R&amp;D spend is at least 40% of your total expenditure. Otherwise, the rate is 10%.<\/p>\n\n\n\n<h2 id=\"h-r-amp-d-tax-credits-rate-example-calculations\" class=\"wp-block-heading\"><strong>R&amp;D Tax Credits rate<\/strong> <strong>example calculations<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Below are some example calculations, to help you understand how R&amp;D Tax Credits rates work in practice.<\/p>\n\n\n\n<h5 id=\"h-r-amp-d-expenditure-credit-merged-r-amp-d-scheme\" class=\"wp-block-heading\"><strong>R&amp;D Expenditure Credit \/ merged R&amp;D scheme<\/strong><\/h5>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td>&nbsp;<\/td><td><strong>Large profits<\/strong><\/td><td><strong>Small profits<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>Qualifying expenditure<\/strong><\/td><td>\u00a3100,000.00<\/td><td>\u00a3100,000.00<\/td><\/tr><tr><td><strong>R&amp;D Tax Credits rate<\/strong><\/td><td>20%<\/td><td>20%<\/td><\/tr><tr><td><strong>Gross expenditure credit<\/strong><\/td><td>\u00a320,000.00<\/td><td>\u00a320,000.00<\/td><\/tr><tr><td><strong>Corporation Tax (CT) rate<\/strong><\/td><td>25%<\/td><td>19%<\/td><\/tr><tr><td><strong>Net expenditure credit<\/strong><\/td><td>\u00a315,000.00<\/td><td>\u00a316,200.00<\/td><\/tr><tr><td><strong>Effective rate<\/strong><\/td><td>15%<\/td><td>16.20%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n\n\n\n\n<h5 id=\"h-sme-scheme-eris\" class=\"wp-block-heading\"><strong>SME scheme \/ ERIS<\/strong><\/h5>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td>&nbsp;<\/td><td><strong>Profit-making<\/strong><\/td><td><strong>Loss making (not R&amp;D intensive)<\/strong><\/td><td><strong>Loss making (R&amp;D intensive)<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>Qualifying expenditure<\/strong><\/td><td>\u00a3100,000.00<\/td><td>\u00a3100,000.00<\/td><td>\u00a3100,000.00<\/td><\/tr><tr><td><strong>Additional deduction<\/strong><\/td><td>\u00a386,000.00<\/td><td>\u00a386,000.00<\/td><td>\u00a386,000.00<\/td><\/tr><tr><td><strong>Enhanced expenditure<\/strong><\/td><td>\u00a3186,000.00<\/td><td>\u00a3186,000.00<\/td><td>\u00a3186,000.00<\/td><\/tr><tr><td><strong>Trading profit \/ (loss) \u2013 Pre-R&amp;D<\/strong><\/td><td>\u00a3500,000.00<\/td><td>(\u00a3200,000.00)<\/td><td>(\u00a3200,000.00)<\/td><\/tr><tr><td><strong>CT payable<\/strong><\/td><td>\u00a3125,000.00<\/td><td>\u00a3 \u2013<\/td><td>\u00a3 \u2013<\/td><\/tr><tr><td><strong>Trading profit \/ (loss) \u2013 Post-R&amp;D<\/strong><\/td><td>\u00a3414,000.00<\/td><td>(\u00a3286,000.00)<\/td><td>(\u00a3286,000.00)<\/td><\/tr><tr><td><strong>CT payable<\/strong><\/td><td>\u00a3103,500.00<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td><strong>Tax credit<\/strong><\/td><td>&nbsp;<\/td><td>\u00a318,600.00<\/td><td>\u00a326,970.00<\/td><\/tr><tr><td><strong>Tax benefit<\/strong><\/td><td>\u00a321,500.00<\/td><td>\u00a318,600.00<\/td><td>\u00a326,970.00<\/td><\/tr><tr><td><strong>Effective rate<\/strong><\/td><td>21.50%<\/td><td>18.60%<\/td><td>27.00%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n\n\n\n\n<h2 id=\"h-r-amp-d-tax-credits-are-worth-claiming-at-any-rate\" class=\"wp-block-heading\"><strong>R&amp;D Tax Credits are worth claiming at any rate<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Even if your&nbsp;rate&nbsp;isn&#8217;t as high as 27%, the benefit is still well worth claiming, as&nbsp;eligible R&amp;D expenditure includes&nbsp;staff costs for the proportion of time they&#8217;ve worked on the R&amp;D such as bonuses, salaries, pensions and training&nbsp;spend. This isn&#8217;t limited to just engineers, scientists, project managers or software developers; it also&nbsp;covers&nbsp;staff who have indirectly supported R&amp;D projects,&nbsp;such as those helping&nbsp;with admin work. You can also claim for&nbsp;project expenses like&nbsp;consumable items, software, data licences and cloud computing costs, and some other eligible&nbsp;outgoings. It can all add up to a significant amount of savings.<br><br>These savings can be reinvested. Here\u2019s how some of our clients used what they received from their R&amp;D claims:<\/p>\n\n\n<p class=\"wp-block-paragraph\"><strong>Quix<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Quix was founded in 2020 by former McLaren Formula 1 engineers to build software that supports engineering organisations in developing products such as, cars, trucks, buses and other systems. They used their R&amp;D tax relief to expand their runway and increase their investment in growth.<br><br><a href=\"https:\/\/leyton.com\/uk\/insights\/case-study\/quix\/\">Find out more<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Precursive<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Precursive is a provider of Professional Services Automation (PSA) software that helps transform your services business with the AI-powered PSA platform to connect demand with delivery, improve execution and grow recurring revenue. They used their R&amp;D tax relief to bring forward new hires that they might otherwise have delayed.<br><br><a href=\"https:\/\/leyton.com\/uk\/insights\/case-study\/precursive\/\">Find out more<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>If you enjoyed this article, you might also like:<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/leyton.com\/uk\/insights\/articles\/how-to-calculate-rd\/\"><em>How to calculate R&amp;D Tax Credits<\/em><\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/leyton.com\/uk\/insights\/articles\/understanding-pre-notification-for-rd-tax-credits-claims\/\"><em>Understanding pre-notification for R&amp;D Tax Credits claims<\/em><\/a><\/li>\n<\/ul>\n\n\n\n\n","protected":false},"excerpt":{"rendered":"<p>R&amp;D Tax Credits rates determine how much your business can claim back on qualifying research and development spend. If you&#8217;ve been researching different&nbsp;R&amp;D Tax Credits consultants, you&#8217;ll have probably seen promises of getting up to &#8220;27% of your qualifying R&amp;D expenditure&#8221; back. While it is possible that some eligible SMEs can receive this much, the [&hellip;]<\/p>\n","protected":false},"author":46,"featured_media":13697,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"expertise":[],"class_list":["post-13649","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>R&amp;D Tax Credits rates explained - Leyton United Kingdom<\/title>\n<meta name=\"description\" content=\"Understand R&amp;D Tax Credits rates, including the merged scheme and ERIS. 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