Treasury written question – answered at on 26 April 2011.
To ask the Chancellor of the Exchequer what estimate he has made of the deadweight cost of the change in the rate of the research and development tax credit for small and medium-sized enterprises announced in the 2011 Budget.
Estimates of the Exchequer impact of raising the rate of research and development (R&D) tax relief for small and medium-sized enterprises were published at Budget in the policy costings' document available at
http://www.hm-treasury.gov.uk/d/2011budget_policycostings.pdf
The published static costing is the Exchequer impact with no increase in the forecasted expenditure on R&D as a result of the measure.
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