Research: Tax Allowances

(asked on 1st November 2021) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, for what reason pure maths is not included as research for which R&D tax credits can be claimed.


Answered by
Lucy Frazer Portrait
Lucy Frazer
This question was answered on 4th November 2021

As set out in the definition of Research & Development for tax purposes published by the Department for Business, Energy and Industrial Strategy, expenditure on mathematical techniques can qualify insofar as that expenditure is incurred as part of a research project into the physical and material universe.

Reticulating Splines