Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many applications for R&D tax credits by companies in Northern Ireland were refused on the grounds they were fraudulent in each of the last three years.

HMRC publish the estimated number of R&D claims and a breakdown of the number of claims by region. The latest figures, for 2021-2022, are published here: Research and Development Tax Credit Statistics September 2023.

HMRC do not publish the proportion of R&D claims rejected or the reasons for rejecting them.

All R&D claims go through a risk screening process before the payment process. Where risks are identified, HMRC open enquiries into those claims following the HMRC Enquiry manual, a detailed guidance framework on conducting compliance checks.