Enhanced R&D Intensive Support (ERIS) — Scheme
Provides enhanced tax relief for loss-making United Kingdom companies with intensive innovation spending.
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…
Same qualifying R&D definition as Merged RDEC. Only loss-making R&D-intensive SMEs (≥30% R&D spend intensity) can claim.
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