{ "name": "businessgrantsfinder.co.uk Business Relief Rates", "title": "Business Relief Rates", "url": "https://businessgrantsfinder.co.uk/datasets/business-relief-rates/", "csv": "https://businessgrantsfinder.co.uk/datasets/business-relief-rates.csv", "markdown": "https://businessgrantsfinder.co.uk/datasets/business-relief-rates/index.md", "computed_at": "2026-10-24", "license": "https://businessgrantsfinder.co.uk/terms", "headline": "The Business Relief Rates carries 5 published figures read from 3 sources' own pages, from 0.50 to 100 percent, read 23 October 2026.", "quotes": [ "The Business Relief Rates carries 5 published figures read from 3 sources' own pages, from 0.50 to 100 percent, read 23 October 2026.", "5 of the 8 named sources read in full publish a figure; 3 publish none, read 23 October 2026.", "Business Relief Rates, relief R and D SME enhanced deduction: median 86 percent across 1 source, read 23 October 2026.", "Business Relief Rates, relief R and D PAYE cap: median 20,000 GBP across 1 source, read 23 October 2026.", "Business Relief Rates, relief Annual investment allowance: median 1,000,000 GBP across 1 source, read 23 October 2026.", "Business Relief Rates, relief Apprenticeship Levy rate: median 0.50 percent across 1 source, read 23 October 2026.", "Business Relief Rates, relief Apprenticeship Levy allowance: median 15,000 GBP across 1 source, read 23 October 2026.", "Business Relief Rates, relief First-year allowances: median 100 percent across 1 source, read 23 October 2026.", "Business Relief Rates, relief 40 per cent first-year allowance: median 40 percent across 1 source, read 23 October 2026.", "Business Relief Rates, relief 50 per cent special rate first-year allowance: median 50 percent across 1 source, read 23 October 2026.", "Business Relief Rates, relief Employment Allowance: median 10,500 GBP across 1 source, read 23 October 2026." ], "citation": "\"businessgrantsfinder.co.uk Business Relief Rates\", updated 2026-10-24, https://businessgrantsfinder.co.uk/datasets/business-relief-rates/.", "changed_since": null, "national": { "unit": "%", "n": 5, "median": 50, "min": 0.5, "max": 100, "p25": 20.25, "p75": 93, "mean": 55.3, "units": { "%": 5, "GBP": 4 }, "published_sources": 5, "named_sources": 8, "read_sources": 8, "not_published": 3, "published_share": 0.625 }, "by_axis": { "relief": { "R and D SME enhanced deduction": { "%": { "n": 1, "median": 86, "min": 86, "max": 86, "p25": 86, "p75": 86, "mean": 86 } }, "R and D PAYE cap": { "GBP": { "n": 1, "median": 20000, "min": 20000, "max": 20000, "p25": 20000, "p75": 20000, "mean": 20000 } }, "Annual investment allowance": { "GBP": { "n": 1, "median": 1000000, "min": 1000000, "max": 1000000, "p25": 1000000, "p75": 1000000, "mean": 1000000 } }, "Apprenticeship Levy rate": { "%": { "n": 1, "median": 0.5, "min": 0.5, "max": 0.5, "p25": 0.5, "p75": 0.5, "mean": 0.5 } }, "Apprenticeship Levy allowance": { "GBP": { "n": 1, "median": 15000, "min": 15000, "max": 15000, "p25": 15000, "p75": 15000, "mean": 15000 } }, "First-year allowances": { "%": { "n": 1, "median": 100, "min": 100, "max": 100, "p25": 100, "p75": 100, "mean": 100 } }, "40 per cent first-year allowance": { "%": { "n": 1, "median": 40, "min": 40, "max": 40, "p25": 40, "p75": 40, "mean": 40 } }, "50 per cent special rate first-year allowance": { "%": { "n": 1, "median": 50, "min": 50, "max": 50, "p25": 50, "p75": 50, "mean": 50 } }, "Employment Allowance": { "GBP": { "n": 1, "median": 10500, "min": 10500, "max": 10500, "p25": 10500, "p75": 10500, "mean": 10500 } } } }, "rows": [ { "source": "HMRC: R&D tax relief for small and medium-sized enterprises", "url": "https://www.gov.uk/guidance/corporation-tax-research-and-development-tax-relief-for-small-and-medium-sized-enterprises", "figure": "86%", "value": 86, "unit": "%", "vat": null, "axis": { "relief": "R and D SME enhanced deduction" }, "retrieved_at": "2026-10-23", "quote": "deduct an extra 86% of your qualifying costs from your trading profit for tax purposes, as well as the normal 100% deduction, to make a total of 186% deduction", "source_class": "primary-government", "text_sha256": "abfa969cd7e16a1527a7db51d5a0f7be928d1abd7e0893f257b283be673d533c" }, { "source": "HMRC: R&D tax relief for small and medium-sized enterprises", "url": "https://www.gov.uk/guidance/corporation-tax-research-and-development-tax-relief-for-small-and-medium-sized-enterprises", "figure": "£20,000 ", "value": 20000, "unit": "GBP", "vat": null, "axis": { "relief": "R and D PAYE cap" }, "retrieved_at": "2026-10-23", "quote": "The PAYE cap amount is £20,000 plus 300% of the company’s relevant PAYE and National Insurance contributions liabilities.", "source_class": "primary-government", "text_sha256": "abfa969cd7e16a1527a7db51d5a0f7be928d1abd7e0893f257b283be673d533c" }, { "source": "Capital Allowances Act 2001, annual investment allowance", "url": "https://www.legislation.gov.uk/ukpga/2001/2/part/2/chapter/5/crossheading/annual-investment-allowance", "figure": "£1,000,000", "value": 1000000, "unit": "GBP", "vat": null, "axis": { "relief": "Annual investment allowance" }, "retrieved_at": "2026-10-23", "quote": "The maximum allowance is [F2£1,000,000].", "source_class": "primary-government", "text_sha256": "cbc95ef60b0668060899b393815d68c9ea0630d6cc6f4e43853c44df6cd4d97a" }, { "source": "GOV.UK: pay Apprenticeship Levy", "url": "https://www.gov.uk/guidance/pay-apprenticeship-levy", "figure": "0.5%", "value": 0.5, "unit": "%", "vat": null, "axis": { "relief": "Apprenticeship Levy rate" }, "retrieved_at": "2026-10-23", "quote": "Apprenticeship Levy is an amount paid at a rate of 0.5% of an employer’s annual pay bill.", "source_class": "primary-government", "text_sha256": "82a42e2d2c7b0f6f75f89f4173adaa238a6b8ed705e0db75fd155aed165ad588" }, { "source": "GOV.UK: pay Apprenticeship Levy", "url": "https://www.gov.uk/guidance/pay-apprenticeship-levy", "figure": "£15,000 ", "value": 15000, "unit": "GBP", "vat": null, "axis": { "relief": "Apprenticeship Levy allowance" }, "retrieved_at": "2026-10-23", "quote": "The allowance reduces the amount of Apprenticeship Levy you have to pay by £15,000 across the year.", "source_class": "primary-government", "text_sha256": "82a42e2d2c7b0f6f75f89f4173adaa238a6b8ed705e0db75fd155aed165ad588" }, { "source": "GOV.UK: claim capital allowances", "url": "https://www.gov.uk/capital-allowances", "figure": "100%", "value": 100, "unit": "%", "vat": null, "axis": { "relief": "First-year allowances" }, "retrieved_at": "2026-10-23", "quote": "100% first-year allowances", "source_class": "primary-government", "text_sha256": "a419180767c0ebce8b6f9349b05f4d0ff873512a85d41a095121c532132b95cc" }, { "source": "GOV.UK: claim capital allowances", "url": "https://www.gov.uk/capital-allowances", "figure": "40%", "value": 40, "unit": "%", "vat": null, "axis": { "relief": "40 per cent first-year allowance" }, "retrieved_at": "2026-10-23", "quote": "40% first-year allowance", "source_class": "primary-government", "text_sha256": "a419180767c0ebce8b6f9349b05f4d0ff873512a85d41a095121c532132b95cc" }, { "source": "GOV.UK: claim capital allowances", "url": "https://www.gov.uk/capital-allowances", "figure": "50%", "value": 50, "unit": "%", "vat": null, "axis": { "relief": "50 per cent special rate first-year allowance" }, "retrieved_at": "2026-10-23", "quote": "the super-deduction or 50% special rate first-year allowance - you can claim these for certain plant and machinery you buy from 1 April 2021 up to and including 31 March 2023", "source_class": "primary-government", "text_sha256": "a419180767c0ebce8b6f9349b05f4d0ff873512a85d41a095121c532132b95cc" }, { "source": "GOV.UK: Employment Allowance", "url": "https://www.gov.uk/claim-employment-allowance", "figure": "£10,500.", "value": 10500, "unit": "GBP", "vat": null, "axis": { "relief": "Employment Allowance" }, "retrieved_at": "2026-10-19", "quote": "Employment Allowance allows eligible employers to reduce their annual National Insurance liability by up to £10,500.", "source_class": "primary-government", "text_sha256": "362a9ef6f5b291a278ad0cf5b196ee720dfe05903ed4fce6e218fe1958473474" } ], "not_published": [ { "source": "HMRC: outline of R&D tax reliefs and the key qualifying criteria", "url": "https://www.gov.uk/government/publications/introduction-to-rd-tax-reliefs-help-to-see-if-your-company-can-claim/outline-of-rd-tax-reliefs-and-the-key-qualifying-criteria", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK: annual investment allowance", "url": "https://www.gov.uk/capital-allowances/annual-investment-allowance", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "HMRC Venture Capital Schemes Manual VCM12030", "url": "https://www.gov.uk/hmrc-internal-manuals/venture-capital-schemes-manual/vcm12030", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.gov.uk/guidance/corporation-tax-research-and-development-tax-relief-for-small-and-medium-sized-enterprises", "label": "HMRC: R&D tax relief for small and medium-sized enterprises", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/introduction-to-rd-tax-reliefs-help-to-see-if-your-company-can-claim/outline-of-rd-tax-reliefs-and-the-key-qualifying-criteria", "label": "HMRC: outline of R&D tax reliefs and the key qualifying criteria", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/claim-employment-allowance", "label": "GOV.UK: Employment Allowance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/pay-apprenticeship-levy", "label": "GOV.UK: pay Apprenticeship Levy", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/capital-allowances", "label": "GOV.UK: claim capital allowances", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/capital-allowances/annual-investment-allowance", "label": "GOV.UK: annual investment allowance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2001/2/part/2/chapter/5/crossheading/annual-investment-allowance", "label": "Capital Allowances Act 2001, annual investment allowance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/venture-capital-schemes-manual/vcm12030", "label": "HMRC Venture Capital Schemes Manual VCM12030", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 5 of the 8 named sources that could be read published a usable figure; 3 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 5 figures, never sentences; 34 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per relief per rate year, quoted verbatim from HMRC's or the statute's own page with its effective date: the R&D merged-scheme and ERIS rates and the PAYE cap, Employment Allowance, the Apprenticeship Levy rate and threshold, the annual investment allowance and full expensing, the venture-capital-scheme limits. The derivation is the CASH LADDER the grant register cannot give on its own: for a stated project spend, what a grant pays against what these reliefs pay, so a reader can see that the relief is often the larger and always the more certain money. Changed-since each read, which is the news when a rate year turns or a Budget moves a threshold.", "embed": "

0.50 to 100 percent

5 published figures, Business Relief Rates, across 3 sources, read 23 October 2026

Source: businessgrantsfinder.co.uk Business Relief Rates
" }