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Research: Tax Allowances

Question for Treasury

UIN 91082, tabled on 16 September 2020

To ask the Chancellor of the Exchequer, what (a) obligations and (b) timescales are in place to require organisations in receipt of Research and Development tax breaks to publish the outcome of their research in public.

Answered on

21 September 2020

R&D tax credits are a key part of the Government’s support for innovative business investment and provided £4.4 billion to businesses across the UK in 2016-17. The Government does not place an obligation on organisations to publish any intellectual property which arises from their research.

Patents are publicly available and so any R&D that leads to a patent will be made public. It would be impractical to require greater disclosure than this; for example, it could potentially reveal trade secrets and it would also impose a significant administrative burden, both factors that would be likely to prevent companies from claiming.

In some circumstances the same work can attract research and development relief for more than one company, as is envisaged in paragraph eleven of the Department for Business, Energy and Industrial Strategy Guidelines regulations. These regulations specify which activities are to be treated as being research and development.

Answered by

Named day
Named day questions only occur in the House of Commons. The MP tabling the question specifies the date on which they should receive an answer. MPs may not table more than five named day questions on a single day.