1819CSTD11 R&D Tax Relief for SMEs evaluation

This mixed method research will evaluate how Research & Development (R&D) tax credits are being used, their proportionality and effectiveness. This independent evaluation is a pre-condition of the European Commission's State aid approval for the modification and extension of the UK scheme to 2020. Findings and evidence from the independent evaluation - particularly on additionality effect on R&D expenditure, impact on productivity and competition, proportionality and the appropriateness of the instruments used - wi...