ERIS (Enhanced R&D Intensive Support)
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ERIS Eligibility
To qualify for ERIS tax relief, your business must:
- Be a loss-making SME (per UK definitions)
- Spend at least 30% of total expenditure on qualifying R&D
- Meet all standard R&D eligibility criteria
ERIS Eligibility
To qualify for ERIS tax relief, your business must:
- Be a loss-making SME (per UK definitions)
- Spend at least 30% of total expenditure on qualifying R&D
- Meet all standard R&D eligibility criteria
How ERIS Works
- ERIS provides a higher payable tax credit than the standard merged RDEC scheme.
- The benefit is calculated as 14.5% of the surrenderable loss, with an enhanced deduction of 86% of qualifying R&D costs.
- This results in a cash benefit of up to 27p per £1 spent on R&D.
Key Features of ERIS
- For R&D-intensive SMEs: Targeted at businesses with high R&D intensity
- Higher relief: More generous than the standard merged RDEC for eligible companies
- Aligned with merged regime: ERIS is an enhanced provision within the merged R&D regime, not a standalone scheme.
For companies not meeting the ERIS threshold, the standard merged RDEC regime applies—details can be found here.
To explore our full range of Research & Development tax services , visit the Innovation Tax Reliefs page.
📞 Contact Tax Advisory Partnership today for expert help with the ERIS scheme UK and all aspects of ERIS tax relief.
Innovation Tax Reliefs Team
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