Enhanced R&D Intensive Support (ERIS) is available to loss-making SMEs whose relevant R&D expenditure is at least 30% of their total relevant expenditure. Both sides of the ratio include connected companies. This calculator checks the intensity condition; our ERIS guide covers the other conditions.
How the 30% test works
The ratio compares relevant R&D expenditure with total relevant expenditure for the period, aggregating connected companies on both sides. At or above 30%, a loss-making SME can claim ERIS: an additional 86% deduction and a 14.5% payable credit worth up to 26.97p per £1 of qualifying spend. Below 30%, the company claims under the merged scheme instead, unless the grace period applies.
Intensity questions are rarely clean: connected companies, period lengths and cost boundaries all move the ratio. We will give you a straight answer on where you stand.
*For loss-making SMEs. A one-year grace period can hold ERIS after a qualifying year if intensity dips below 30%.
