R&D tax reliefs: Academy of Social Sciences response
22 June 2021
The Academy submitted a response to the Treasury consultation on R&D tax reliefs, focussing on the question of whether they should include certain forms of social science research. We first raised this issue in our Vital Business report. The consultation response notes that social science research is eligible for R&D tax reliefs in other countries, and is eligible under the relevant international guidance manual (the Frascati manual). We put forward 5 case studies to help inform Treasury thinking about when such reliefs might not only be allowable but desirable.