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Enhanced R&D Intensive Support (ERIS)

Enhanced R&D Intensive Support (ERIS) — Scheme

Provides enhanced tax relief for loss-making United Kingdom companies with intensive innovation spending.

Between cyclesHM Revenue and CustomsUnited Kingdom
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About

Enhanced R&D Intensive Support (ERIS) is an HMRC scheme providing superior R&D tax relief to qualifying loss-making SMEs that spend at least 30% of their total expenditure on R&D. The mechanism delivers an 86% additional deduction on top of the normal 100% deduction — yielding a total 186% deduction of qualifying R&D costs — combined with a payable credit of 14.5% on the surrenderable loss. The ef…

What this grant funds

Same qualifying R&D definition as Merged RDEC. Only loss-making R&D-intensive SMEs (≥30% R&D spend intensity) can claim.

Key facts
CycleiHow often this grant runs — e.g. annually, on a rolling basis, or a one-off call.Rolling
Next deadlineiThe next date applications are due. Rolling means you can apply any time.Rolling
Decision timeiTypical time from the deadline to the funder's decision.—
Project durationiHow long the funded work is expected to run.—
Award typeiThe form of funding — grant, equity, loan, tax credit, etc.Tax credit
Match fundingiThe share of project costs you must cover yourself. 0% = fully funded.0%
Funding pooliThe total budget available across all awards in this round.—
Funding analytics

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Industries

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Eligibility criteria

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Application process

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What you have to submit

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Timeline

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Last verified: 22 Jul 2026Source: www.gov.uk