Engineering & Manufacturing
IT & Software
Food & Drink Manufacturing
Both RDEC and the Large Company Scheme are available to companies who do not meet the criteria for claiming R&D Tax Relief under the SME Scheme.
An SME is defined as a company with fewer than 500 employees and an annual turnover not exceeding €100 million, although group structures and other scenarios may enable SME’s to claim R&D Tax Relief through RDEC and the Large Company Scheme.