Research: Tax Allowances

HM Treasury written question – answered on 7th March 2018.

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Photo of Peter Dowd Peter Dowd Shadow Chief Secretary to the Treasury

To ask Mr Chancellor of the Exchequer, how many people received relief on payments to relevant scientific research associations in (a) 2015-16, (b) 2016-17 and (c) 2017-18.

Photo of Mel Stride Mel Stride Financial Secretary to the Treasury and Paymaster General

HMRC publishes information on the cost of tax relief on payments to relevant scientific research associations here:

https://www.gov.uk/government/statistics/minor-tax-expenditures-and-structural-reliefs

The estimates for this tax relief are based on the Corporation Tax data of relevant scientific research associations. According to the latest information available, 2016/17, the number of scientific research associations for the purposes of CT was fewer than 100. This number has been relatively stable in recent years.

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