HMRC R&D statistics · by region · 2021-22 to 2024-25
R&D tax relief across the UK
Companies registered in London claimed 30% of UK relief in 2024-25, the largest share of any region.
2024-25 figures are provisional, and uplifted by HMRC to include estimates for claims not yet received. Expect revisions.
Relief claimed by region, 2024-25
Arrow keys move between areas, Enter opens an area's details, Escape returns to the UK overview.
- £115m to £165m
- £275m to £350m
- £355m to £575m
- £665m to £1,140m
- £1,560m to £2,470m
Five shades, each holding about the same number of areas; the figures show the range in each.
Not mapped: HMRC's "Unknown" region, 55 claims and £35m of relief in 2024-25. It has no boundary; it is counted in the UK totals.
Table: every area for the current selection
| Area | Claims | Relief claimed | Average per claim | Share of UK claims | Share of UK relief | Change in claims on 2023-24 | Change in relief on 2023-24 | HMRC cells |
|---|---|---|---|---|---|---|---|---|
| London | 9,800 | £2,470m | £252,000 | 24.3% | 30.1% | −16.6% | +0.2% | RD5_2425 N13, O13 |
| South East (England) | 5,980 | £1,560m | £260,900 | 14.8% | 19.0% | −16.1% | +7.2% | RD5_2425 N14, O14 |
| East (England) | 3,900 | £1,140m | £292,300 | 9.7% | 13.9% | −15.9% | +11.8% | RD5_2425 N12, O12 |
| West Midlands (England) | 2,835 | £665m | £234,600 | 7.0% | 8.1% | −22.3% | +22.0% | RD5_2425 N11, O11 |
| North West (England) | 3,720 | £575m | £154,600 | 9.2% | 7.0% | −16.8% | +13.9% | RD5_2425 N8, O8 |
| Scotland | 2,415 | £365m | £151,100 | 6.0% | 4.5% | −15.4% | 0.0% | RD5_2425 N17, O17 |
| East Midlands (England) | 2,520 | £355m | £140,900 | 6.2% | 4.3% | −14.7% | +10.9% | RD5_2425 N10, O10 |
| South West (England) | 3,040 | £350m | £115,100 | 7.5% | 4.3% | −16.4% | −11.4% | RD5_2425 N15, O15 |
| Yorkshire and The Humber | 2,620 | £275m | £105,000 | 6.5% | 3.4% | −19.3% | −3.5% | RD5_2425 N9, O9 |
| Northern Ireland | 1,125 | £165m | £146,700 | 2.8% | 2.0% | −16.7% | +10.0% | RD5_2425 N18, O18 |
| Wales | 1,205 | £130m | £107,900 | 3.0% | 1.6% | −19.7% | +4.0% | RD5_2425 N16, O16 |
| North East (England) | 1,120 | £115m | £102,700 | 2.8% | 1.4% | −18.2% | −11.5% | RD5_2425 N7, O7 |
| United Kingdom | 40,325 | £8,200m | £203,300 | 100.0% | 100.0% | −17.0% | +5.2% | RD1 M15, RD2 L15 |
Notes and sources
Source: HMRC, Research and Development Tax Credits Statistics: September 2026, tables RD1, RD2 (UK totals), RD5, RDS1, RDS2. Contains public sector information licensed under the Open Government Licence v3.0.
HMRC allocates claims to the postcode of the company's registered office, and says: “The registered address may not be where actual R&D activity is carried out.” Read the map as where claimant companies are registered.
HMRC rounds every figure independently to the nearest 5 claims or £5 million, so areas need not add to the UK total. Averages, shares, changes and rankings are LimestoneGrey's, calculated from those rounded figures, and are approximate. Shares use HMRC's UK total, which includes the unmapped “Unknown” region.
Change on the previous year uses all-schemes totals only; HMRC says SME-level figures for 2024-25 are not comparable with earlier years. 2021-22 to 2023-24 were revised in this release.
R&D expenditure is not mapped: HMRC's 2024-25 sub-region expenditure does not reconcile to its regional totals for three regions.
Contains OS data © Crown copyright and database right 2026. Source: Office for National Statistics licensed under the Open Government Licence v.3.0.