Policy paper

Amending the rules in the enhanced support for Research and Development intensive small or medium-sized enterprises in Northern Ireland

This tax information and impact note is about changes to enhanced Research and Development (R&D) intensive support (ERIS) for companies in Northern Ireland.

• From: HM Revenue & Customs
• Published: 30 October 2024
• Last updated: 12 November 2024 — See all updates

Documents

Amending the rules in the enhanced support for R&D intensive small or medium-sized enterprises (ERIS) in Northern Ireland

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Draft legislation

PDF, 121 KB, 3 pages

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Draft legislation (accessible version)

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Details

This measure makes amendments to the enhanced Research and Development intensive support (ERIS) rules for companies with a registered office in Northern Ireland to take account, in the cap on relief, of other support received by the company and replaces the current £250,000 cap.

Published 30 October 2024
Last updated 12 November 2024 + show all updates

1. 12 November 2024

   Accessible version of draft legislation has been added.

2. 30 October 2024

   First published.