Reference

R&D tax relief by UK sub-region: the 2026 league table

HMRC's September 2026 release publishes the number of R&D claims and the relief behind them for 46 sub-regions of the United Kingdom, grouped by region, for 2023-24 and 2024-25. It does not rank them. LimestoneGrey's league table does: every sub-region ordered on relief claimed and on claims for 2024-25, with the change from 2023-24, then the same figures cut for Wales and by industry sector.

One limitation governs everything below and it is HMRC's own. The regional distribution is compiled from the claimant company's registered address, and HMRC states: The registered address may not be where actual R&D activity is carried out. A company doing its research in Wrexham and registered at its London accountant's address counts as a London claim; a group with a South East head office counts there, whatever happens at its Bridgend site. Read the ranking as a map of where claimant companies are registered.

HMRC expects to revise the 2024-25 figures in its next release. The 2023-24 figures are HMRC's revised ones from the same release, so neither year comes from an earlier edition; only the 2024-25 figures include HMRC's estimate for claims not yet received.

HMRC also rounds every figure independently to the nearest 5 claims or £5 million, so a column does not always add to its total and a percentage computed from two rounded figures carries a band rather than a point. The change column shows each row's band.

Nothing here is modelled, weighted or interpolated. The only arithmetic is subtraction, division and ordering, and every figure that went into it names the HMRC worksheet and cell it came from, in its own row. The sub-regional figures come from the supplementary tables (RDS1), the regional totals from RD5, the sector figures from RD6 and the cross-tab from RDS2; UK totals are HMRC's own, from RD1, RD2 and RD4.

Take the data, and how to cite it

Cite this page as: LimestoneGrey, “R&D tax relief by UK sub-region: 2026 league table” (2024-25 figures), https://www.limestonegrey.com/rd-tax-relief/statistics/regions/, compiled from HM Revenue and Customs, Research and Development Tax Credits Statistics: September 2026.

Re-use it freely. The source data is Crown copyright, published under the Open Government Licence v3.0, and this compilation goes out under the same licence: copy it, republish it, chart it, quote it. The licence requires you to acknowledge the source, and the line “Contains public sector information licensed under the Open Government Licence v3.0” does that. Please also credit LimestoneGrey and link to this page, using the citation above: the link lets a reader check the figure against the cell it came from. Each row has its own address, so /rd-tax-relief/statistics/regions/#sr-north-wales opens on a single sub-region and keeps working.

Area card

The ranking: all 46 sub-regions

Ranked by LimestoneGrey on relief claimed in 2024-25. Sub-regions with the same published figure share a rank and the next rank is skipped; tied rows are listed alphabetically by region. The change column compares each figure with HMRC's revised 2023-24 figure from the same release. The merged scheme and ERIS apply to accounting periods beginning on or after 1 April 2024, and HMRC counts a claim in the year its accounting period ends, so 2024-25 mixes claims under the old and new rules. Sub-regions are HMRC's ITL2 areas. The 46 rows below plus HMRC's separate “Unknown” region reconcile to its published UK total of £8,200m and 40,325 claims, within the rounding HMRC applies.

Showing all 46 sub-regions.

R&D tax relief claimed and claims made, by UK ITL2 sub-region, 2024-25, ranked on relief, with the change from 2023-24 and the HMRC worksheet and cell each figure came from.
Rank Sub-region Relief, 2024-25 Change from 2023-24 2024-25 mixes old and new schemes Claims, 2024-25 Rank on claims Share of UK relief HMRC source
1 Inner London - West: show its card London £1,520m +£35m +2.4% (+2.0% to +2.7%) 4,890 1 18.5% RDS1_2425 J37, K37 RDS1_2324 J37, K37
2 Inner London - East: show its card London £755m +£30m +4.1% (+3.4% to +4.8%) 3,035 2 9.2% RDS1_2425 J36, K36 RDS1_2324 J36, K36
3 Berkshire, Buckinghamshire and Oxfordshire: show its card South East (England) £730m +£30m +4.3% (+3.6% to +5.0%) 2,345 3 8.9% RDS1_2425 J42, K42 RDS1_2324 J42, K42
4 Cambridgeshire and Peterborough: show its card East (England) £625m +£115m +22.5% (+21.5% to +23.6%) 1,270 6 7.6% RDS1_2425 J31, K31 RDS1_2324 J31, K31
5 Surrey, East and West Sussex: show its card South East (England) £490m +£40m +8.9% (+7.7% to +10.1%) 1,690 4 6.0% RDS1_2425 J45, K45 RDS1_2324 J45, K45
6 West Midlands: show its card West Midlands (England) £455m +£130m +40.0% (+38.2% to +41.9%) 1,105 11 5.5% RDS1_2425 J28, K28 RDS1_2324 J28, K28
7 Bedfordshire and Hertfordshire: show its card East (England) £365m +£50m +15.9% (+14.2% to +17.6%) 1,130 8 4.5% RDS1_2425 J30, K30 RDS1_2324 J30, K30
8 Greater Manchester: show its card North West (England) £285m +£35m +14.0% (+11.9% to +16.2%) 1,620 5 3.5% RDS1_2425 J13, K13 RDS1_2324 J13, K13
9 Hampshire and Isle of Wight: show its card South East (England) £220m +£20m +10.0% (+7.4% to +12.7%) 1,180 7 2.7% RDS1_2425 J43, K43 RDS1_2324 J43, K43
10 Leicestershire, Rutland and Northamptonshire: show its card East Midlands (England) £215m +£40m +22.9% (+19.7% to +26.1%) 1,105 11 2.6% RDS1_2425 J23, K23 RDS1_2324 J23, K23
11 Northern Ireland: show its card Northern Ireland £165m +£15m +10.0% (+6.6% to +13.6%) 1,120 9 2.0% RDS1_2425 J64, K64 RDS1_2324 J64, K64
12 Cheshire: show its card North West (England) £155m +£30m +24.0% (+19.6% to +28.6%) 660 24 1.9% RDS1_2425 J11, K11 RDS1_2324 J11, K11
13 East Central Scotland: show its card Scotland £150m +£25m +20.0% (+15.7% to +24.5%) 705 23 1.8% RDS1_2425 J57, K57 RDS1_2324 J57, K57
14 Herefordshire, Worcestershire and Warwickshire: show its card West Midlands (England) £135m No change 0.0% (−3.6% to +3.8%) 925 15 1.6% RDS1_2425 J26, K26 RDS1_2324 J26, K26
15 Outer London - West and North West: show its card London £130m −£25m −16.1% (−19.0% to −13.1%) 1,035 14 1.6% RDS1_2425 J40, K40 RDS1_2324 J40, K40
15 Gloucestershire and Wiltshire: show its card South West (England) £130m No change 0.0% (−3.8% to +3.9%) 795 19 1.6% RDS1_2425 J49, K49 RDS1_2324 J49, K49
17 Derbyshire and Nottinghamshire: show its card East Midlands (England) £115m −£5m −4.2% (−8.2% to 0.0%) 1,110 10 1.4% RDS1_2425 J22, K22 RDS1_2324 J22, K22
17 Kent: show its card South East (England) £115m +£5m +4.5% (0.0% to +9.3%) 760 20 1.4% RDS1_2425 J44, K44 RDS1_2324 J44, K44
19 West of England: show its card South West (England) £105m −£25m −19.2% (−22.6% to −15.7%) 800 18 1.3% RDS1_2425 J51, K51 RDS1_2324 J51, K51
19 West Yorkshire: show its card Yorkshire and The Humber £105m −£20m −16.0% (−19.6% to −12.2%) 1,095 13 1.3% RDS1_2425 J20, K20 RDS1_2324 J20, K20
21 Essex: show its card East (England) £95m −£40m −29.6% (−32.7% to −26.4%) 760 20 1.2% RDS1_2425 J32, K32 RDS1_2324 J32, K32
22 Northumberland, Durham and Tyne & Wear: show its card North East (England) £85m −£15m −15.0% (−19.5% to −10.3%) 905 16 1.0% RDS1_2425 J8, K8 RDS1_2324 J8, K8
22 West Central Scotland: show its card Scotland £85m +£5m +6.3% (0.0% to +12.9%) 625 28 1.0% RDS1_2425 J62, K62 RDS1_2324 J62, K62
22 North Yorkshire: show its card Yorkshire and The Humber £85m +£15m +21.4% (+13.8% to +29.6%) 515 30 1.0% RDS1_2425 J18, K18 RDS1_2324 J18, K18
25 South East Wales: show its card Wales £80m +£5m +6.7% (0.0% to +13.8%) 640 26 1.0% RDS1_2425 J55, K55 RDS1_2324 J55, K55
25 Shropshire and Staffordshire: show its card West Midlands (England) £80m No change 0.0% (−6.1% to +6.5%) 805 17 1.0% RDS1_2425 J27, K27 RDS1_2324 J27, K27
27 Merseyside: show its card North West (England) £70m +£5m +7.7% (0.0% to +16.0%) 660 24 0.9% RDS1_2425 J15, K15 RDS1_2324 J15, K15
28 Lancashire: show its card North West (England) £50m No change 0.0% (−9.5% to +10.5%) 630 27 0.6% RDS1_2425 J14, K14 RDS1_2324 J14, K14
28 Eastern Scotland: show its card Scotland £50m −£10m −16.7% (−24.0% to −8.7%) 315 39 0.6% RDS1_2425 J58, K58 RDS1_2324 J58, K58
28 North Eastern Scotland: show its card Scotland £50m −£15m −23.1% (−29.6% to −16.0%) 360 36 0.6% RDS1_2425 J60, K60 RDS1_2324 J60, K60
28 Devon: show its card South West (England) £50m No change 0.0% (−9.5% to +10.5%) 450 31 0.6% RDS1_2425 J48, K48 RDS1_2324 J48, K48
28 North Somerset, Somerset and Dorset: show its card South West (England) £50m −£25m −33.3% (−38.7% to −27.6%) 745 22 0.6% RDS1_2425 J50, K50 RDS1_2324 J50, K50
33 Norfolk: show its card East (England) £45m +£10m +28.6% (+13.3% to +46.2%) 390 35 0.5% RDS1_2425 J33, K33 RDS1_2324 J33, K33
33 East Yorkshire and Northern Lincolnshire: show its card Yorkshire and The Humber £45m +£5m +12.5% (0.0% to +26.7%) 410 33 0.5% RDS1_2425 J17, K17 RDS1_2324 J17, K17
35 Outer London - South: show its card London £40m −£25m −38.5% (−44.4% to −32.0%) 440 32 0.5% RDS1_2425 J39, K39 RDS1_2324 J39, K39
35 South Yorkshire: show its card Yorkshire and The Humber £40m −£10m −20.0% (−28.6% to −10.5%) 595 29 0.5% RDS1_2425 J19, K19 RDS1_2324 J19, K19
37 Tees Valley: show its card North East (England) £35m +£5m +16.7% (0.0% to +36.4%) 215 44 0.4% RDS1_2425 J9, K9 RDS1_2324 J9, K9
38 North Wales: show its card Wales £30m +£5m +20.0% (0.0% to +44.4%) 230 43 0.4% RDS1_2425 J54, K54 RDS1_2324 J54, K54
39 Outer London - East and North East: show its card London £25m −£10m −28.6% (−40.0% to −15.4%) 400 34 0.3% RDS1_2425 J38, K38 RDS1_2324 J38, K38
40 Lincolnshire: show its card East Midlands (England) £20m No change 0.0% (−22.2% to +28.6%) 300 40 0.2% RDS1_2425 J24, K24 RDS1_2324 J24, K24
40 Southern Scotland: show its card Scotland £20m −£5m −20.0% (−36.4% to 0.0%) 270 41 0.2% RDS1_2425 J61, K61 RDS1_2324 J61, K61
40 Mid and South West Wales: show its card Wales £20m −£5m −20.0% (−36.4% to 0.0%) 330 38 0.2% RDS1_2425 J53, K53 RDS1_2324 J53, K53
43 Suffolk: show its card East (England) £15m −£10m −40.0% (−54.5% to −22.2%) 350 37 0.2% RDS1_2425 J34, K34 RDS1_2324 J34, K34
43 Cumbria: show its card North West (England) £15m No change 0.0% (−28.6% to +40.0%) 150 45 0.2% RDS1_2425 J12, K12 RDS1_2324 J12, K12
43 Highlands and Islands: show its card Scotland £15m No change 0.0% (−28.6% to +40.0%) 140 46 0.2% RDS1_2425 J59, K59 RDS1_2324 J59, K59
46 Cornwall and Isles of Scilly: show its card South West (England) £10m −£5m −33.3% (−57.1% to 0.0%) 245 42 0.1% RDS1_2425 J47, K47 RDS1_2324 J47, K47

HMRC's 2024-25 sub-region expenditure figures differ from its regional totals by more than its rounding allows in three regions (North West, East Midlands and South East), so we show expenditure by region only. The claims and relief figures in this table add up to HMRC's regional totals once its rounding is allowed for. We will rebuild the table from HMRC's next release, due in autumn 2027.

The 12 regions, with R&D expenditure

HMRC's regional table (RD5), ranked by LimestoneGrey on relief claimed in 2024-25. This is where the page shows R&D expenditure: at region level HMRC's expenditure figures add up to its UK total, as the claims and relief figures do. The rows below plus HMRC's separate “Unknown” region reconcile to its published UK totals, within the rounding HMRC applies.

R&D tax relief claimed, claims made and R&D expenditure used to claim, by UK region, 2024-25, ranked on relief, with the HMRC worksheet and cell each figure came from.
Rank Region Relief, 2024-25 Claims, 2024-25 R&D expenditure, 2024-25 Sub-regions in the ranking HMRC source
1 London: show its card £2,470m 9,800 £15,230m 5 RD5_2425 N13, O13, P13
2 South East (England): show its card £1,560m 5,980 £9,775m 4 RD5_2425 N14, O14, P14
3 East (England): show its card £1,140m 3,900 £7,100m 5 RD5_2425 N12, O12, P12
4 West Midlands (England): show its card £665m 2,835 £4,210m 3 RD5_2425 N11, O11, P11
5 North West (England): show its card £575m 3,720 £3,470m 5 RD5_2425 N8, O8, P8
6 Scotland: show its card £365m 2,415 £2,285m 6 RD5_2425 N17, O17, P17
7 East Midlands (England): show its card £355m 2,520 £2,280m 3 RD5_2425 N10, O10, P10
8 South West (England): show its card £350m 3,040 £2,135m 5 RD5_2425 N15, O15, P15
9 Yorkshire and The Humber: show its card £275m 2,620 £1,710m 4 RD5_2425 N9, O9, P9
10 Northern Ireland: show its card £165m 1,125 £1,020m 1 RD5_2425 N18, O18, P18
11 Wales: show its card £130m 1,205 £810m 3 RD5_2425 N16, O16, P16
12 North East (England): show its card £115m 1,120 £720m 2 RD5_2425 N7, O7, P7
— Unknown HMRC's own row for claims it could not place £35m 55 £220m — RD5_2425 N19, O19, P19
— United Kingdom HMRC's own total, from RD1, RD2 and RD4 £8,200m 40,325 £50,970m 46 RD1 M15, RD2 L15, RD4 I14

Northern Ireland is both a region and a single sub-region. HMRC's regional table (RD5_2425) gives 1,125 claims and its sub-region table (RDS1_2425) 1,120; both are shown as published.

The Welsh cut

HMRC splits Wales into three ITL2 sub-regions. Here they are against the Welsh total from RD5 and the UK total, on the same measures. On LimestoneGrey's ranking, Wales was 11th of 12 named UK regions on relief in 2024-25 and 10th of 12 on claims, holding 3.0% of UK claims and 1.6% of UK relief.

On HMRC's revised 2023-24 figures, LimestoneGrey calculates that Welsh claims fell 19.7%, from 1,500 to 1,205: the second-steepest fall of the 12 regions, after the West Midlands at 22.3% (RD5_2324 J11, RD5_2425 N11). Welsh relief rose over the same period, from £125m to £130m, or 4.0%. Against HMRC's first estimate of 1,440 Welsh claims for 2023-24 (RD5_2324 H16 in its September 2025 main tables), the change would be a fall of 16.3%. Each percentage is on the published figures; allowing for HMRC's rounding, the change in Welsh claims lies in the band −20.0% to −19.4%, and the change in Welsh relief in the band 0.0% to +8.2%.

The three Welsh ITL2 sub-regions, the Wales region total and the UK total: relief claimed and claims made in 2024-25, with the change from 2023-24.
Area Rank Relief, 2024-25 Change from 2023-24 2024-25 mixes old and new schemes Claims, 2024-25 Share of UK relief HMRC source
South East Wales Wales joint 25th of 46 £80m +£5m +6.7% (0.0% to +13.8%) 640 1.0% RDS1_2425 J55, K55 RDS1_2324 J55, K55
North Wales Wales 38th of 46 £30m +£5m +20.0% (0.0% to +44.4%) 230 0.4% RDS1_2425 J54, K54 RDS1_2324 J54, K54
Mid and South West Wales Wales joint 40th of 46 £20m −£5m −20.0% (−36.4% to 0.0%) 330 0.2% RDS1_2425 J53, K53 RDS1_2324 J53, K53
Wales All three sub-regions, from RD5 11th of 12 regions £130m +£5m +4.0% (0.0% to +8.2%) 1,205 1.6% RD5_2425 N16, O16 RD5_2324 J16, K16
United Kingdom HMRC's own total, from RD1 and RD2 — £8,200m +£405m +5.2% (+5.1% to +5.3%) 40,325 100% RD1 M15, RD2 L15 RD2 L14

HMRC published a relief figure for 3 of the 19 industry sectors in Wales for 2024-25; it shows 14 of the others only as under £10m and withholds 2 as disclosive. C. Manufacturing, at £60m of relief (RDS2_2425 L191), was the largest sector in Wales: the 14 shown only as under £10m are smaller and the 2 withheld as disclosive have UK totals under £10m (RD6_2425 O15, O18).

The sector cut

HMRC's industry-sector table for the United Kingdom (RD6), ranked on relief in 2024-25, with the Welsh figure for the same sector from the region-and-sector cross-tab (RDS2) beside it. Sector is the company's primary SIC 2007 code, which may not describe the R&D itself.

R&D tax relief claimed by industry sector across the United Kingdom in 2024-25, ranked on relief, with the change from 2023-24 and the Welsh figure for each sector.
Rank Sector UK relief, 2024-25 Change from 2023-24 2024-25 mixes old and new schemes UK claims, 2024-25 Share of UK relief Wales, relief HMRC source
1 C. Manufacturing £2,235m +£190m +9.3% (+9.0% to +9.5%) 11,090 27.3% £60m RD6_2425 N9, O9 RD6_2324 K9 RDS2_2425 L191
2 M. Professional, Scientific & Technical £1,960m +£155m +8.6% (+8.3% to +8.9%) 8,195 23.9% £30m RD6_2425 N19, O19 RD6_2324 K19 RDS2_2425 L201
3 J. Information & Communication £1,630m −£5m −0.3% (−0.6% to 0.0%) 10,920 19.9% £15m RD6_2425 N16, O16 RD6_2324 K16 RDS2_2425 L198
4 N. Admin & Support Services £550m −£15m −2.7% (−3.5% to −1.8%) 2,180 6.7% Under £10m (HMRC: <10) RD6_2425 N20, O20 RD6_2324 K20 RDS2_2425 L202
5 K. Financial & Insurance £500m +£80m +19.0% (+17.8% to +20.4%) 805 6.1% Under £10m (HMRC: <10) RD6_2425 N17, O17 RD6_2324 K17 RDS2_2425 L199
6 F. Construction £390m +£15m +4.0% (+2.6% to +5.4%) 2,405 4.8% Under £10m (HMRC: <10) RD6_2425 N12, O12 RD6_2324 K12 RDS2_2425 L194
7 G. Wholesale & Retail Trade, Repairs £220m −£10m −4.3% (−6.5% to −2.2%) 1,375 2.7% Under £10m (HMRC: <10) RD6_2425 N13, O13 RD6_2324 K13 RDS2_2425 L195
8 B. Mining & Quarrying £150m No change 0.0% (−3.3% to +3.4%) 190 1.8% Under £10m (HMRC: <10) RD6_2425 N8, O8 RD6_2324 K8 RDS2_2425 L190
9 R. Arts, Entertainment & Recreation £130m +£15m +13.0% (+8.5% to +17.8%) 320 1.6% Under £10m (HMRC: <10) RD6_2425 N24, O24 RD6_2324 K24 RDS2_2425 L206
10 S. Other services activities £115m +£5m +4.5% (0.0% to +9.3%) 550 1.4% Under £10m (HMRC: <10) RD6_2425 N25, O25 RD6_2324 K25 RDS2_2425 L207
11 A. Agriculture, Forestry, Fishing £110m +£20m +22.2% (+16.2% to +28.6%) 770 1.3% Under £10m (HMRC: <10) RD6_2425 N7, O7 RD6_2324 K7 RDS2_2425 L189
12 H. Transport & Storage £50m No change 0.0% (−9.5% to +10.5%) 270 0.6% Under £10m (HMRC: <10) RD6_2425 N14, O14 RD6_2324 K14 RDS2_2425 L196
13 Q. Health & Social Work £45m −£10m −18.2% (−26.1% to −9.5%) 405 0.5% Under £10m (HMRC: <10) RD6_2425 N23, O23 RD6_2324 K23 RDS2_2425 L205
14 D. Electricity, Gas, Steam and Air Conditioning £30m −£10m −25.0% (−35.3% to −13.3%) 175 0.4% Under £10m (HMRC: <10) RD6_2425 N10, O10 RD6_2324 K10 RDS2_2425 L192
14 E. Water, Sewerage and Waste £30m −£5m −14.3% (−26.7% to 0.0%) 290 0.4% Under £10m (HMRC: <10) RD6_2425 N11, O11 RD6_2324 K11 RDS2_2425 L193
16 O. Public Admin, Defence & Social Services £15m No change 0.0% (−28.6% to +40.0%) 45 0.2% Under £10m (HMRC: <10) RD6_2425 N21, O21 RD6_2324 K21 RDS2_2425 L203
— I. Accommodation & Food Under £10m (HMRC: <10) Not available 75 — Withheld as disclosive RD6_2425 N15, O15 RD6_2324 K15 RDS2_2425 L197
— L. Real Estate Under £10m (HMRC: <10) Not available 40 — Withheld as disclosive RD6_2425 N18, O18 RD6_2324 K18 RDS2_2425 L200
— P. Education Under £10m (HMRC: <10) Not available 125 — Under £10m (HMRC: <10) RD6_2425 N22, O22 RD6_2324 K22 RDS2_2425 L204
— Unknown or other £20m −£5m −20.0% (−36.4% to 0.0%) 95 0.2% No cross-tab row RD6_2425 N26, O26 RD6_2324 K26

The leading sector in each region

HMRC's region-and-sector cross-tab is published for 12 regions, not for the 46 sub-regions, so there is no leading sector for each row of the ranking above and this page does not print one. What HMRC does publish is the sector split within each region, and a region's figures are withheld sector by sector wherever the count is small, so each row below names the largest sector HMRC published rather than the largest sector.

The largest published claiming sector by relief in each UK region, 2024-25, with the runner-up and the number of sector relief figures HMRC published for that region.
Region Largest published sector Relief, 2024-25 Runner-up Sector relief figures published HMRC source
East (England) M. Professional, Scientific & Technical £435m C. Manufacturing and J. Information and Communication, £155m each 9 of 19 RDS2_2425 L121 RDS2_2425 L111, L118
East Midlands (England) C. Manufacturing £120m M. Professional, Scientific & Technical, £80m 6 of 19 RDS2_2425 L71 RDS2_2425 L81
London J. Information and Communication £805m M. Professional, Scientific & Technical, £520m 14 of 19 RDS2_2425 L138 RDS2_2425 L141
North East (England) C. Manufacturing £50m M. Professional, Scientific & Technical, £20m 4 of 19 RDS2_2425 L11 RDS2_2425 L21
North West (England) C. Manufacturing £180m M. Professional, Scientific & Technical, £135m 9 of 19 RDS2_2425 L31 RDS2_2425 L41
Northern Ireland Also the ITL2 sub-region of the same name C. Manufacturing £80m J. Information and Communication, £30m 4 of 19 RDS2_2425 L231 RDS2_2425 L238
Scotland C. Manufacturing £110m M. Professional, Scientific & Technical, £90m 7 of 19 RDS2_2425 L211 RDS2_2425 L221
South East (England) C. Manufacturing £455m M. Professional, Scientific & Technical, £425m 10 of 19 RDS2_2425 L151 RDS2_2425 L161
South West (England) C. Manufacturing £145m M. Professional, Scientific & Technical, £85m 6 of 19 RDS2_2425 L171 RDS2_2425 L181
Wales C. Manufacturing £60m M. Professional, Scientific & Technical, £30m 3 of 19 RDS2_2425 L191 RDS2_2425 L201
West Midlands (England) C. Manufacturing £520m J. Information and Communication, £45m 7 of 19 RDS2_2425 L91 RDS2_2425 L98
Yorkshire and The Humber C. Manufacturing £100m M. Professional, Scientific & Technical, £70m 8 of 19 RDS2_2425 L51 RDS2_2425 L61

What this cannot show

R&D expenditure by sub-region
HMRC's 2024-25 sub-region expenditure figures differ from its regional totals by more than its rounding allows in three regions (North West, East Midlands and South East), so we show expenditure by region only. The claims and relief figures add up to HMRC's regional totals within its rounding.
Change over more than one year by sub-region
HMRC's current release publishes sub-region figures for two years (2023-24 and 2024-25), so the change shown is from 2023-24 to 2024-25. Figures from earlier releases are not mixed in: HMRC revises each year as later claims arrive.
A local-authority ranking
HMRC publishes no local-authority breakdown in this release. The finest geography available is the ITL2 sub-region.
First-time applicants by region or sub-region
First-time applicants (RD8) are published at UK level only. There is no regional split to rank.
A leading sector for each sub-region
HMRC's region-and-sector cross-tab (RDS2) is published for 12 regions, not for the 46 sub-regions. The leading sector is carried at region level instead, and the column is omitted from the sub-region tables rather than filled with the parent region's answer.
A rate measure (claims per thousand active companies)
Company counts are not in this dataset. Adding one would need a second primary source and is out of scope for this build.

Built from our dataset as compiled on 2026-09-29, from Research and Development Tax Credits Statistics: September 2026, published by HMRC on 29 September 2026. 103 checks run against HMRC's own totals and on the build itself, 103 passed: 82 on claims and relief, 15 on regional and sector expenditure and 6 on the build. Sub-region expenditure is checked too and is not published: see the note under the ranking. Years covered: 2023-24, 2024-25.

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