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Research: Tax Allowances

Question for Treasury

UIN 67148, tabled on 1 November 2021

To ask the Chancellor of the Exchequer, for what reason pure maths is not included as research for which R&D tax credits can be claimed.

Answered on

4 November 2021

As set out in the definition of Research & Development for tax purposes published by the Department for Business, Energy and Industrial Strategy, expenditure on mathematical techniques can qualify insofar as that expenditure is incurred as part of a research project into the physical and material universe.

Answered by

Named day
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