Financial Support

Invest NI

Invest NI can provide financial support towards the costs associated with the development of an application into Horizon Europe.

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HMRC Tax Incentives

As Horizon funding is not a notified State Aid, NI SME limited companies may also be eligible to claim R&D Tax Relief on their qualifying expenditure of:

  • 230% under the SME Scheme and/or
  • 13% under the Research and Development Expenditure Credit (RDEC) (previously 12% from 1 January 2018 to 31 March 2020).

The HMRC’s Patent Box also enables limited companies to apply a 10% rate of Corporation Tax to profits earned after 1 April 2013 from its qualifying patented inventions and certain other innovations.

For further details of eligibility and assistance please contact: David Stewart from HMRC’s NI Corporate Tax Office Tel: 03000 599000 Email: