CIRD115000 - R&D Tax Reliefs: reformed reliefs: new RDEC: rates
»Ê¹ÚÌåÓýapp new
merged scheme RDEC only applies to accounting periods beginning on or after 1
April 2024. »Ê¹ÚÌåÓýapp new RDEC rates (CTA09/S1042G) are as follows:
|
Accounting periods beginning on or after |
RDEC Rate |
|
|
Non ring fence trades |
Ring fence trades |
|
|
1 April 2024 |
20% |
49% |
Ìý
»Ê¹ÚÌåÓýappse rates apply regardless of when expenditure claimed for in the accounting period was originally incurred.