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
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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