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Program

Enhanced R&D Intensive Support (ERIS)

Offers reduced corporate tax support for loss-making innovation-heavy companies with substantial knowledge investment activity in the United Kingdom.

HM Revenue and CustomsUnited KingdomTax credit

Enhanced R&D Intensive Support (ERIS) is a superior R&D tax relief track for loss-making R&D-intensive SMEs. Where the Merged RDEC gives a 20% above-the-line credit, ERIS gives an 86% extra deduction (total 186% of qualifying costs) plus a 14.5% payable credit on the surrenderable loss — netting ~27p relief per £1 of qualifying R&D for eligible companies.

Eligibility has three gates: (1) SME stat…

AIBiotechClimate TechEnergy TechHardwareAdvanced ManufacturingAdvanced MaterialsMedtechPhotonicsQuantumRoboticsSemiconductorsSpaceSynthetic Biology

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.

Last verified: 31 May 2026Source: www.gov.uk