# 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.

Business Grants Finder · https://businessgrantsfinder.co.uk/datasets/business-relief-rates/ · computed 2026-10-24

**Range of the published figures:** 0.5 to 100 % (range 0.5 to 100 %; 5 published figures; 5 of 8 sources read publish one).

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 |
|---|---|---|---|
| relief R and D SME enhanced deduction | 86 % | 86 to 86 % | 1 |
| relief R and D PAYE cap | 20,000 GBP | 20,000 to 20,000 GBP | 1 |
| relief Annual investment allowance | 1,000,000 GBP | 1,000,000 to 1,000,000 GBP | 1 |
| relief Apprenticeship Levy rate | 0.5 % | 0.5 to 0.5 % | 1 |
| relief Apprenticeship Levy allowance | 15,000 GBP | 15,000 to 15,000 GBP | 1 |
| relief First-year allowances | 100 % | 100 to 100 % | 1 |
| relief 40 per cent first-year allowance | 40 % | 40 to 40 % | 1 |
| relief 50 per cent special rate first-year allowance | 50 % | 50 to 50 % | 1 |
| relief Employment Allowance | 10,500 GBP | 10,500 to 10,500 GBP | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [Capital Allowances Act 2001, annual investment allowance](https://www.legislation.gov.uk/ukpga/2001/2/part/2/chapter/5/crossheading/annual-investment-allowance) | 1,000,000 GBP | Annual investment allowance | 2026-10-23 |
| [HMRC: R&D tax relief for small and medium-sized enterprises](https://www.gov.uk/guidance/corporation-tax-research-and-development-tax-relief-for-small-and-medium-sized-enterprises) | 20,000 GBP | R and D PAYE cap | 2026-10-23 |
| [GOV.UK: pay Apprenticeship Levy](https://www.gov.uk/guidance/pay-apprenticeship-levy) | 15,000 GBP | Apprenticeship Levy allowance | 2026-10-23 |
| [GOV.UK: Employment Allowance](https://www.gov.uk/claim-employment-allowance) | 10,500 GBP | Employment Allowance | 2026-10-19 |
| [GOV.UK: claim capital allowances](https://www.gov.uk/capital-allowances) | 100 % | First-year allowances | 2026-10-23 |
| [HMRC: R&D tax relief for small and medium-sized enterprises](https://www.gov.uk/guidance/corporation-tax-research-and-development-tax-relief-for-small-and-medium-sized-enterprises) | 86 % | R and D SME enhanced deduction | 2026-10-23 |
| [GOV.UK: claim capital allowances](https://www.gov.uk/capital-allowances) | 50 % | 50 per cent special rate first-year allowance | 2026-10-23 |
| [GOV.UK: claim capital allowances](https://www.gov.uk/capital-allowances) | 40 % | 40 per cent first-year allowance | 2026-10-23 |
| [GOV.UK: pay Apprenticeship Levy](https://www.gov.uk/guidance/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](https://www.legislation.gov.uk/ukpga/2001/2/part/2/chapter/5/crossheading/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](https://www.gov.uk/guidance/corporation-tax-research-and-development-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](https://www.gov.uk/guidance/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](https://www.gov.uk/claim-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](https://www.gov.uk/capital-allowances), read 2026-10-23: "100% first-year allowances"
- [HMRC: R&D tax relief for small and medium-sized enterprises](https://www.gov.uk/guidance/corporation-tax-research-and-development-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](https://www.gov.uk/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](https://www.gov.uk/capital-allowances), read 2026-10-23: "40% first-year allowance"
- [GOV.UK: pay Apprenticeship Levy](https://www.gov.uk/guidance/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

- [HMRC: outline of R&D tax reliefs and the key qualifying criteria](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), read 2026-09-11: read in full and no accepted figure on the page
- [GOV.UK: annual investment allowance](https://www.gov.uk/capital-allowances/annual-investment-allowance), read 2026-09-12: every candidate on the page was refused
- [HMRC Venture Capital Schemes Manual VCM12030](https://www.gov.uk/hmrc-internal-manuals/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.

## Sources

- [HMRC: R&D tax relief for small and medium-sized enterprises](https://www.gov.uk/guidance/corporation-tax-research-and-development-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](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) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK: Employment Allowance](https://www.gov.uk/claim-employment-allowance) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK: pay Apprenticeship Levy](https://www.gov.uk/guidance/pay-apprenticeship-levy) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK: claim capital allowances](https://www.gov.uk/capital-allowances) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK: annual investment allowance](https://www.gov.uk/capital-allowances/annual-investment-allowance) (the publisher's own terms; quoted for reporting and comment)
- [Capital Allowances Act 2001, annual investment allowance](https://www.legislation.gov.uk/ukpga/2001/2/part/2/chapter/5/crossheading/annual-investment-allowance) (the publisher's own terms; quoted for reporting and comment)
- [HMRC Venture Capital Schemes Manual VCM12030](https://www.gov.uk/hmrc-internal-manuals/venture-capital-schemes-manual/vcm12030) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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/.

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