Written Question·Treasury·UIN 127222

Research and Development Expenditure Credit

Tabled: 14 April 2026
Answered: 21 April 2026

Question

Ben Obese-Jecty

Conservative — Huntingdon

To ask the Chancellor of the Exchequer, what assessment she has made of the potential a) merits of extending the R&D Expenditure Credit to include capital expenditure and the b) impact of that measure on allowing start-ups and pre-profit companies to inve

Answer

Dan Tomlinson
At Autumn Budget 2024, the Government made a number of commitments on R&D tax reliefs as part of the Corporate Tax Roadmap to provide the stability and certainty that help support investment decisions. The Government committed to maintaining the gener...
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