R&D tax relief rate UK: Business Relief Rates
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.
By relief
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| reliefR and D SME enhanced deduction | 86% | 86 to 86% | 1 |
| reliefR and D PAYE cap | 20,000GBP | 20,000 to 20,000GBP | 1 |
| reliefAnnual investment allowance | 1,000,000GBP | 1,000,000 to 1,000,000GBP | 1 |
| reliefApprenticeship Levy rate | 0.5% | 0.5 to 0.5% | 1 |
| reliefApprenticeship Levy allowance | 15,000GBP | 15,000 to 15,000GBP | 1 |
| reliefFirst-year allowances | 100% | 100 to 100% | 1 |
| relief40 per cent first-year allowance | 40% | 40 to 40% | 1 |
| relief50 per cent special rate first-year allowance | 50% | 50 to 50% | 1 |
| reliefEmployment Allowance | 10,500GBP | 10,500 to 10,500GBP | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| Capital Allowances Act 2001, annual investment allowance | 1,000,000GBP | Annual investment allowance | 2026-10-23 |
| HMRC: R&D tax relief for small and medium-sized enterprises | 20,000GBP | R and D PAYE cap | 2026-10-23 |
| GOV.UK: pay Apprenticeship Levy | 15,000GBP | Apprenticeship Levy allowance | 2026-10-23 |
| GOV.UK: Employment Allowance | 10,500GBP | Employment Allowance | 2026-10-19 |
| GOV.UK: claim capital allowances | 100% | First-year allowances | 2026-10-23 |
| HMRC: R&D tax relief for small and medium-sized enterprises | 86% | R and D SME enhanced deduction | 2026-10-23 |
| GOV.UK: claim capital allowances | 50% | 50 per cent special rate first-year allowance | 2026-10-23 |
| GOV.UK: claim capital allowances | 40% | 40 per cent first-year allowance | 2026-10-23 |
| GOV.UK: pay Apprenticeship Levy | 0.5% | Apprenticeship Levy rate | 2026-10-23 |
The sentence each figure was read from (9)
- Capital Allowances Act 2001, annual investment allowance, read 2026-10-23:
The maximum allowance is [F2£1,000,000].
- HMRC: R&D tax relief for small and medium-sized enterprises, read 2026-10-23:
The PAYE cap amount is £20,000 plus 300% of the company’s relevant PAYE and National Insurance contributions liabilities.
- GOV.UK: pay Apprenticeship Levy, read 2026-10-23:
The allowance reduces the amount of Apprenticeship Levy you have to pay by £15,000 across the year.
- GOV.UK: Employment Allowance, read 2026-10-19:
Employment Allowance allows eligible employers to reduce their annual National Insurance liability by up to £10,500.
- GOV.UK: claim capital allowances, read 2026-10-23:
100% first-year allowances
- HMRC: R&D tax relief for small and medium-sized enterprises, read 2026-10-23:
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
- GOV.UK: claim capital allowances, read 2026-10-23:
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
- GOV.UK: claim capital allowances, read 2026-10-23:
40% first-year allowance
- GOV.UK: pay Apprenticeship Levy, read 2026-10-23:
Apprenticeship Levy is an amount paid at a rate of 0.5% of an employer’s annual pay bill.
Read in full, publishes no figure
3 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- HMRC: outline of R&D tax reliefs and the key qualifying criteria, read 2026-09-11: read in full and no accepted figure on the page
- GOV.UK: annual investment allowance, read 2026-09-12: every candidate on the page was refused
- HMRC Venture Capital Schemes Manual VCM12030, read 2026-09-11: read in full and no accepted figure on the page
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.
34 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (8)
- HMRC: R&D tax relief for small and medium-sized enterprises(the publisher's own terms; quoted for reporting and comment)
- HMRC: outline of R&D tax reliefs and the key qualifying criteria(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: Employment Allowance(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: pay Apprenticeship Levy(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: claim capital allowances(the publisher's own terms; quoted for reporting and comment)
- GOV.UK: annual investment allowance(the publisher's own terms; quoted for reporting and comment)
- Capital Allowances Act 2001, annual investment allowance(the publisher's own terms; quoted for reporting and comment)
- HMRC Venture Capital Schemes Manual VCM12030(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
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.
Cite as: "businessgrantsfinder.co.uk Business Relief Rates", updated 2026-10-24, https://businessgrantsfinder.co.uk/datasets/business-relief-rates/.
Download the CSV (9 rows, computed 2026-10-24)