Policy paper

Corporation Tax: R&D tax credits - universities and charities

This tax information and impact note affects universities and charities claiming the Research and Development Expenditure Credit (RDEC).

• From: HM Revenue & Customs
• Published: 8 July 2015

Documents

Corporation Tax: R&D tax credits - universities and charities

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Details

This measure amends legislation so that universities and charities are unable to claim the RDEC, in line with the original intention of the policy. This is to ensure that the scheme remains effective and well-targeted to business research and development (R&D).

Published 8 July 2015