UK R&D tax credit statistics
HMRC's latest figures show £7.6 billion of R&D tax relief claimed across 46,950 claims in tax year 2023-24, published 30 September 2025.
These are HMRC's R&D tax credit statistics, sometimes called the R&D tax relief statistics. They show how many companies claim and how much they claim, broken down by region, sector, scheme and claim size.
This page always shows the latest release, currently HMRC's September 2025 release, which runs to tax year 2023-24. Our commentary on this release has its own page. Last updated .
Key figures for 2023-24 Provisional
- Claims 46,950 Down 26% on 2022-23
- Companies claiming 44,065 Down 27% on 2022-23
- Relief claimed £7.6bn Down 2% on 2022-23
- Average relief per claim about £160,000 Up 33% on 2022-23 Worked out from HMRC's rounded totals.
- R&D spending behind the claims £46.1bn Down 1% on 2022-23
| Scheme | Claims | Relief claimed | Average per claim |
|---|---|---|---|
| SME scheme | 36,885 | £3,145m | £85,000 |
| RDEC, large companies | 3,335 | £3,610m | £1,100,000 |
| SMEs under large company scheme or RDECSMEs that cannot use the SME scheme, for example because they are subcontractors or their R&D is subsidised. They claimed under the large company scheme until RDEC began in April 2013, and HMRC reports both periods as one series. | 6,730 | £795m | £120,000 |
| All schemes | 46,950 | £7,555m | £160,000 |
Source: HMRC, Research and Development Tax Credits Statistics, September 2025 release. HMRC publication on GOV.UK
Claims by region and sector over time
The chart shows the latest year first. Press play to watch each region or sector change from one year to the next, or move the slider to stop on any year. The same figures are in the table under the chart.
Source: HMRC, Research and Development Tax Credits Statistics, September 2025 release. HMRC publication on GOV.UK
| Region | 2020-21 | 2021-22p | 2022-23p | 2023-24p |
|---|---|---|---|---|
| North East (England) | 2,735 | 2,570 | 1,880 | 1,335 |
| North West (England) | 9,060 | 8,435 | 6,170 | 4,290 |
| Yorkshire and The Humber | 6,450 | 6,215 | 4,385 | 3,130 |
| East Midlands (England) | 5,945 | 5,315 | 3,985 | 2,810 |
| West Midlands (England) | 7,405 | 6,765 | 4,915 | 3,445 |
| East (England) | 8,265 | 8,065 | 6,290 | 4,570 |
| London | 18,540 | 18,595 | 14,640 | 11,335 |
| South East (England) | 12,570 | 12,035 | 9,515 | 6,940 |
| South West (England) | 6,635 | 6,285 | 4,770 | 3,510 |
| Wales | 2,665 | 2,440 | 1,915 | 1,440 |
| Scotland | 4,580 | 4,320 | 3,570 | 2,785 |
| Northern Ireland | 2,245 | 2,100 | 1,670 | 1,305 |
| UnknownNot allocated by HMRC. Kept so the totals add up. | 80 | 85 | 75 | 60 |
Source: HMRC, Research and Development Tax Credits Statistics, September 2025 release. HMRC publication on GOV.UK
| Region | 2020-21 | 2021-22p | 2022-23p | 2023-24p |
|---|---|---|---|---|
| North East (England) | £140m | £150m | £140m | £115m |
| North West (England) | £485m | £565m | £530m | £490m |
| Yorkshire and The Humber | £300m | £370m | £320m | £265m |
| East Midlands (England) | £340m | £345m | £335m | £315m |
| West Midlands (England) | £465m | £490m | £465m | £565m |
| East (England) | £785m | £830m | £890m | £1,015m |
| London | £2,170m | £2,450m | £2,555m | £2,320m |
| South East (England) | £1,220m | £1,340m | £1,385m | £1,475m |
| South West (England) | £355m | £390m | £370m | £350m |
| Wales | £140m | £155m | £150m | £115m |
| Scotland | £310m | £345m | £365m | £360m |
| Northern Ireland | £135m | £145m | £155m | £140m |
| UnknownNot allocated by HMRC. Kept so the totals add up. | £10m | £20m | £30m | £25m |
Source: HMRC, Research and Development Tax Credits Statistics, September 2025 release. HMRC publication on GOV.UK
| Sector | 2020-21 | 2021-22p | 2022-23p | 2023-24p |
|---|---|---|---|---|
| Agriculture, forestry and fishing | 1,430 | 1,420 | 1,250 | 995 |
| Mining and quarrying | 320 | 285 | 235 | 200 |
| Manufacturing | 20,290 | 19,010 | 15,565 | 12,120 |
| Electricity, gas, steam and air conditioning | 315 | 315 | 250 | 180 |
| Water, sewerage and waste | 685 | 680 | 540 | 325 |
| Construction | 8,255 | 8,065 | 5,750 | 3,340 |
| Wholesale and retail trade, repairs | 7,675 | 7,130 | 3,675 | 1,985 |
| Transport and storage | 880 | 825 | 575 | 330 |
| Accommodation and food | 1,005 | 940 | 440 | 150 |
| Information and communication | 18,575 | 18,175 | 15,420 | 12,305 |
| Financial and insurance | 1,520 | 1,455 | 1,175 | 895 |
| Real estate | 445 | 425 | 230 | 110 |
| Professional, scientific and technical | 13,270 | 13,070 | 10,855 | 8,925 |
| Administrative and support services | 6,465 | 5,855 | 4,175 | 2,835 |
| Public administration, defence and social security | 90 | 90 | 70 | 45 |
| Education | 820 | 785 | 435 | 215 |
| Health and social work | 2,055 | 1,800 | 1,130 | 590 |
| Arts, entertainment and recreation | 910 | 835 | 665 | 475 |
| Other service activities | 1,920 | 1,830 | 1,190 | 815 |
| Other or unknownNot allocated by HMRC. Kept so the totals add up. | 250 | 220 | 145 | 125 |
Source: HMRC, Research and Development Tax Credits Statistics, September 2025 release. HMRC publication on GOV.UK
| Sector | 2020-21 | 2021-22p | 2022-23p | 2023-24p |
|---|---|---|---|---|
| Agriculture, forestry and fishing | £80m | £90m | £100m | £90m |
| Mining and quarrying | £120m | £115m | £120m | £130m |
| Manufacturing | £1,615m | £1,745m | £1,775m | £1,975m |
| Electricity, gas, steam and air conditioning | £35m | £40m | £45m | £35m |
| Water, sewerage and waste | £40m | £50m | £45m | £30m |
| Construction | £465m | £530m | £445m | £365m |
| Wholesale and retail trade, repairs | £340m | £385m | £260m | £200m |
| Transport and storage | £55m | £65m | £55m | £50m |
| Accommodation and food | £25m | £30m | £20m | <£10m |
| Information and communication | £1,485m | £1,710m | £1,815m | £1,565m |
| Financial and insurance | £350m | £365m | £365m | £395m |
| Real estate | £15m | £15m | £10m | <£10m |
| Professional, scientific and technical | £1,335m | £1,510m | £1,720m | £1,850m |
| Administrative and support services | £520m | £550m | £525m | £525m |
| Public administration, defence and social security | £15m | £15m | £15m | £15m |
| Education | £25m | £30m | £20m | <£10m |
| Health and social work | £85m | £90m | £75m | £55m |
| Arts, entertainment and recreation | £110m | £110m | £135m | £125m |
| Other service activities | £115m | £125m | £115m | £110m |
| Other or unknownNot allocated by HMRC. Kept so the totals add up. | £25m | £25m | £25m | £30m |
Source: HMRC, Research and Development Tax Credits Statistics, September 2025 release. HMRC publication on GOV.UK
Claims by region, 2023-24
HMRC places each claim in the region of the company's registered address, which is not always where the R&D is done. A group that registers in London but runs its labs elsewhere counts as London.
| Region | Claims | Relief claimed | Average per claim |
|---|---|---|---|
| North East (England) | 1,335 | £115m | £86,000 |
| North West (England) | 4,290 | £490m | £110,000 |
| Yorkshire and The Humber | 3,130 | £265m | £85,000 |
| East Midlands (England) | 2,810 | £315m | £110,000 |
| West Midlands (England) | 3,445 | £565m | £160,000 |
| East (England) | 4,570 | £1,015m | £220,000 |
| London | 11,335 | £2,320m | £200,000 |
| South East (England) | 6,940 | £1,475m | £210,000 |
| South West (England) | 3,510 | £350m | £100,000 |
| Wales | 1,440 | £115m | £80,000 |
| Scotland | 2,785 | £360m | £130,000 |
| Northern Ireland | 1,305 | £140m | £110,000 |
| Unknown Not allocated by HMRC. Kept so the totals add up. | 60 | £25m | £420,000* |
| United Kingdom | 46,950 | £7,555m | £160,000 |
Source: HMRC, Research and Development Tax Credits Statistics, September 2025 release. HMRC publication on GOV.UK
- Find R&D advisers in North East (free account needed)
- Find R&D advisers in North West (free account needed)
- Find R&D advisers in Yorkshire and The Humber (free account needed)
- Find R&D advisers in East Midlands (free account needed)
- Find R&D advisers in West Midlands (free account needed)
- Find R&D advisers in East of England (free account needed)
- Find R&D advisers in London (free account needed)
- Find R&D advisers in South East (free account needed)
- Find R&D advisers in South West (free account needed)
- Find R&D advisers in Wales (free account needed)
- Find R&D advisers in Scotland (free account needed)
- Find R&D advisers in Northern Ireland (free account needed)
Claims by sector, 2023-24
Sectors follow the main industry code (SIC 2007) the company is registered under, which may differ from the field its R&D is in.
| Sector | Claims | Relief claimed | Average per claim |
|---|---|---|---|
| Agriculture, forestry and fishing | 995 | £90m | £90,000 |
| Mining and quarrying | 200 | £130m | £650,000 |
| Manufacturing | 12,120 | £1,975m | £160,000 |
| Electricity, gas, steam and air conditioning | 180 | £35m | £190,000 |
| Water, sewerage and waste | 325 | £30m | £92,000 |
| Construction | 3,340 | £365m | £110,000 |
| Wholesale and retail trade, repairs | 1,985 | £200m | £100,000 |
| Transport and storage | 330 | £50m | £150,000 |
| Accommodation and food | 150 | <£10m | n/a |
| Information and communication | 12,305 | £1,565m | £130,000 |
| Financial and insurance | 895 | £395m | £440,000 |
| Real estate | 110 | <£10m | n/a |
| Professional, scientific and technical | 8,925 | £1,850m | £210,000 |
| Administrative and support services | 2,835 | £525m | £190,000 |
| Public administration, defence and social security | 45 | £15m | £330,000* |
| Education | 215 | <£10m | n/a |
| Health and social work | 590 | £55m | £93,000 |
| Arts, entertainment and recreation | 475 | £125m | £260,000 |
| Other service activities | 815 | £110m | £130,000 |
| Other or unknown Not allocated by HMRC. Kept so the totals add up. | 125 | £30m | £240,000* |
| United Kingdom | 46,950 | £7,555m | £160,000 |
Source: HMRC, Research and Development Tax Credits Statistics, September 2025 release. HMRC publication on GOV.UK
Compare your own claim
Enter the relief or credit your company claimed to see how it compares with the 2023-24 averages. This is worked out in your browser. Nothing you enter is sent to us, stored or added to the page address.
Averages come from HMRC's rounded figures and are a guide, not a target. A claim well above or below average is not a sign that anything is wrong with it.
Every year since 2000-01
UK totals by scheme for every year in this release.
Number of claims by scheme, UK, 2000-01 to 2023-24
| Tax year | SME scheme | Large company scheme | RDEC, large companies | SMEs under large company scheme or RDECSMEs that cannot use the SME scheme, for example because they are subcontractors or their R&D is subsidised. They claimed under the large company scheme until RDEC began in April 2013, and HMRC reports both periods as one series. | Vaccines research relief | All schemes |
|---|---|---|---|---|---|---|
| 2000-01 | 1,860 | N/A | N/A | N/A | N/A | 1,860 |
| 2001-02 | 3,410 | N/A | N/A | N/A | N/A | 3,410 |
| 2002-03 | 4,640 | 630 | N/A | 60 | N/A | 5,320 |
| 2003-04 | 5,160 | 920 | N/A | 120 | 10 | 6,210 |
| 2004-05 | 5,310 | 1,090 | N/A | 220 | 10 | 6,620 |
| 2005-06 | 4,960 | 1,200 | N/A | 290 | 10 | 6,450 |
| 2006-07 | 5,270 | 1,320 | N/A | 350 | 10 | 6,940 |
| 2007-08 | 5,990 | 1,640 | N/A | 400 | 10 | 8,020 |
| 2008-09 | 6,670 | 1,810 | N/A | 440 | 10 | 8,920 |
| 2009-10 | 7,470 | 1,830 | N/A | 490 | 10 | 9,770 |
| 2010-11 | 8,280 | 1,960 | N/A | 530 | 10 | 10,750 |
| 2011-12 | 10,030 | 2,150 | N/A | 510 | 10 | 12,670 |
| 2012-13 | 13,140 | 2,380 | N/A | 580 | 10 | 16,070 |
| 2013-14 | 15,585 | 1,675 | 1,115 | 955 | <10 | 19,335 |
| 2014-15 | 29,775 | 1,335 | 2,460 | 1,990 | <10 | 35,565 |
| 2015-16 | 37,105 | 915 | 2,950 | 2,700 | <10 | 43,665 |
| 2016-17 | 45,440 | N/A | 3,935 | 3,640 | <10 | 53,015 |
| 2017-18 | 53,910 | N/A | 4,010 | 4,370 | <10 | 62,290 |
| 2018-19 | 65,940 | N/A | 4,035 | 4,560 | <10 | 74,535 |
| 2019-20 | 74,190 | N/A | 4,385 | 5,430 | <10 | 84,005 |
| 2020-21 | 76,135 | N/A | 4,250 | 6,795 | N/A | 87,180 |
| 2021-22p | 71,805 | N/A | 4,165 | 7,245 | N/A | 83,220 |
| 2022-23p | 53,150 | N/A | 3,790 | 6,845 | N/A | 63,780 |
| 2023-24p | 36,885 | N/A | 3,335 | 6,730 | N/A | 46,950 |
Source: HMRC, Research and Development Tax Credits Statistics, September 2025 release. HMRC publication on GOV.UK
Value of relief claimed by scheme, UK, 2000-01 to 2023-24
| Tax year | SME scheme | Large company scheme | RDEC, large companies | SMEs under large company scheme or RDECSMEs that cannot use the SME scheme, for example because they are subcontractors or their R&D is subsidised. They claimed under the large company scheme until RDEC began in April 2013, and HMRC reports both periods as one series. | Vaccines research relief | All schemes |
|---|---|---|---|---|---|---|
| 2000-01 | £70m | N/A | N/A | N/A | N/A | £70m |
| 2001-02 | £170m | N/A | N/A | N/A | N/A | £170m |
| 2002-03 | £210m | £200m | N/A | <£10m | N/A | £410m |
| 2003-04 | £195m | £340m | N/A | <£10m | <£10m | £540m |
| 2004-05 | £190m | £390m | N/A | <£10m | <£10m | £590m |
| 2005-06 | £185m | £450m | N/A | £10m | <£10m | £640m |
| 2006-07 | £200m | £480m | N/A | £10m | <£10m | £690m |
| 2007-08 | £245m | £550m | N/A | £10m | <£10m | £810m |
| 2008-09 | £265m | £730m | N/A | £10m | <£10m | £1,000m |
| 2009-10 | £320m | £670m | N/A | £10m | <£10m | £1,010m |
| 2010-11 | £355m | £750m | N/A | £10m | <£10m | £1,110m |
| 2011-12 | £435m | £780m | N/A | £10m | <£10m | £1,220m |
| 2012-13 | £615m | £760m | N/A | £10m | <£10m | £1,370m |
| 2013-14 | £705m | £280m | £625m | £30m | <£10m | £1,640m |
| 2014-15 | £1,315m | £120m | £1,490m | £100m | <£10m | £3,025m |
| 2015-16 | £1,760m | £70m | £1,985m | £155m | <£10m | £3,975m |
| 2016-17 | £2,265m | N/A | £2,010m | £215m | <£10m | £4,490m |
| 2017-18 | £2,740m | N/A | £2,135m | £275m | <£10m | £5,150m |
| 2018-19 | £3,510m | N/A | £2,480m | £320m | <£10m | £6,310m |
| 2019-20 | £4,185m | N/A | £2,290m | £420m | N/A | £6,890m |
| 2020-21 | £4,200m | N/A | £2,250m | £405m | N/A | £6,855m |
| 2021-22p | £4,620m | N/A | £2,495m | £485m | N/A | £7,600m |
| 2022-23p | £4,440m | N/A | £2,655m | £590m | N/A | £7,690m |
| 2023-24p | £3,145m | N/A | £3,610m | £795m | N/A | £7,555m |
Source: HMRC, Research and Development Tax Credits Statistics, September 2025 release. HMRC publication on GOV.UK
Questions about R&D tax relief claims
How much R&D tax relief is claimed in the UK?
HMRC estimates that £7.6 billion of R&D tax relief was claimed for tax year 2023-24, down 2% on 2022-23. The qualifying R&D spending behind those claims was £46.1 billion. The 2023-24 figures are provisional and HMRC will revise them.
How many companies claim R&D tax relief?
44,065 companies made 46,950 claims for tax year 2023-24, 26% fewer claims than in 2022-23. A company can make more than one claim in a year, which is why there are more claims than companies.
What is the average R&D tax relief claim?
About £160,000 across all schemes in 2023-24. By scheme: SME scheme about £85,000; RDEC, large companies about £1,100,000; SMEs under large company scheme or RDEC about £120,000. A small number of very large claims pull the average well above a typical claim.
Which regions and sectors claim the most?
By the company's registered address, London accounts for about 24% of claims and 31% of the relief claimed, followed by the South East with about 15% of claims and 20% of relief. Information and communication has the most claims, followed by manufacturing and then professional, scientific and technical. Together the three make up about 71% of claims.
When does HMRC next publish R&D tax credit statistics?
HMRC publishes these statistics once a year, usually in late September. Its next release is scheduled for 29 September 2026. When it arrives, this page moves to the new figures and the September 2025 edition stays available exactly as published.
Shares and averages on this page are worked out from HMRC's rounded figures.
Source: HMRC, Research and Development Tax Credits Statistics, September 2025 release. HMRC publication on GOV.UK
About these figures
- Source. HMRC, Research and Development Tax Credits Statistics, September 2025 release, published 30 September 2025. Read HMRC's publication on GOV.UK, or download HMRC's tables.
- Rounding. HMRC rounds every figure separately: claim counts to the nearest 5 and money to the nearest £5 million. Parts may not add up exactly to the totals shown. Very small figures appear as "<10" (fewer than 10 claims, or under £10 million) rather than as a number. "N/A" means the scheme did not exist that year.
- Provisional years. 2021-22, 2022-23 and 2023-24 are provisional, marked p in the tables. Companies have up to two years after the end of an accounting period to claim, so HMRC revises these figures in later releases, and the latest year includes HMRC's estimate of claims not yet received.
- Value of relief. The money figures are the relief or credit claimed, which HMRC calls the cost of support. They are not the amount companies spent on R&D, which is shown separately where HMRC publishes it.
- Regions. Claims are placed by the postcode of the company's registered address, not where the R&D takes place. HMRC's "Unknown" row is shown in the tables so the totals add up, but it is not on the map or in the chart.
- Sectors. Sectors follow the company's main registered industry code (SIC 2007), which may not match the industry its R&D serves.
- Averages. HMRC does not publish averages. We work them out by dividing the rounded value of relief by the rounded number of claims, and round the result to two significant figures so it does not look more exact than it is. Where rounding could move an average by more than 10%, it is marked * as a rough guide. Where either figure is too small to be shown, no average is given (n/a).
- Licence. Contains public sector information licensed under the Open Government Licence v3.0. Map based on Office for National Statistics boundaries, licensed under the Open Government Licence v3.0. Contains OS data © Crown copyright and database right 2025.
- Independence. Adviser Radar presents these figures as HMRC publishes them. Nobody pays to appear on or influence this page.
Every release
Each HMRC release has its own page with our commentary. Those pages keep the figures as HMRC published them at the time, so later revisions never change them.