Is Research and Development Allowance (RDA) open for applications?

Yes. It is open for applications, with no fixed deadline.

How much is Research and Development Allowance (RDA) worth?

There is no single published figure: what you get depends on your project and the funder's assessment. It is a tax relief.

Who runs Research and Development Allowance (RDA), and where is it available?

HM Revenue and Customs runs it. It is available across the UK.

Open nowR&D & innovationVerified 9 Nov 2026

Research and Development Allowance (RDA)

HM Revenue and Customs

Check if you qualifyFree to check · no sign-up · full report £19.95

Worth

No set amount

Tax relief

Deadline

Rolling - no fixed deadline

Type of funding

Tax relief

Where

UK-wide

What it is

A tax relief, not a grant: the Research and Development Allowance lets a trading business deduct 100% of its capital spending on research and development, such as R&D equipment or buildings (not land), from its taxable profits. The R&D must relate to your trade, and people carrying on a profession or vocation cannot claim it.

Checked 9 Nov 2026 on GOV.UK and HMRC's manual: you claim it in your tax return. The allowance is 100% of qualifying capital spend on R&D related to your trade, with no cap; professions and vocations cannot claim it, and an asset sold later can trigger a balancing charge.

Official source

Who can apply

A summary of the main rules, not the full list. HM Revenue and Customs decides who is eligible, so read their guidance before you apply. The free scan checks these against your own business.

A UK taxpayer
You do research and development related to your trade
You are buying equipment or premises (capital spend) for that R&D

You cannot apply if

Professions and vocations (such as law, accountancy or consulting practices) cannot claim it

Read the full rules at the official source

Common questions

Is Research and Development Allowance (RDA) open for applications?: Yes. It is open for applications, with no fixed deadline.
How much is Research and Development Allowance (RDA) worth?: There is no single published figure: what you get depends on your project and the funder's assessment. It is a tax relief.
Who runs Research and Development Allowance (RDA), and where is it available?: HM Revenue and Customs runs it. It is available across the UK.

Does your business qualify?

Eligibility rules are where schemes get fiddly. Gov Owed checks your business against Research and Development Allowance (RDA) — and every other UK scheme we track — in about two minutes, free. The £19.95 report then explains exactly why you qualify, drafts your answers and walks you through the real application step by step.

Check my business

No sign-up to scan · keep 100% of anything you win · re-runs free for 12 months

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Information, not financial advice; eligibility is decided by the funder. Contains public sector information licensed under the Open Government Licence v3.0. Schemes change — confirm details on the official page before applying.