Costs and calculations
Staff costs and apportionment, contractors, cloud and software costs, grants, and how each country turns eligible expenditure into a benefit.
Country definitions verified on 1 October 2026
Articles
02 Oct 2026Cloud and software costsCloud computing, hosting, data and software licences sit awkwardly in schemes written around people, materials and contractors. This guide shows when they count as consumed in the work, when they are overhead or capital, and how to apportion them between the eligible work and ordinary use.9 min read02 Oct 2026How grants affect your claimPublic funding and a tax incentive often support the same project, and every scheme has a rule about how they meet. This guide sets out the five models the seven schemes use, what counts as funding, what to do when a grant arrives after the claim, and how to track funded projects.9 min read02 Oct 2026Staff costs and apportionmentStaff costs are the largest line in most claims and the first one a reviewer tests. This guide shows which pay elements count, who is directly engaged, how to apportion time and how to document the method so the figure reconciles to payroll.9 min read02 Oct 2026Contractors and subcontracted R&DThe cost of work bought in from outside varies more between the seven schemes than any other line. This guide gives the method that holds everywhere, the records that support contracted costs, and each scheme's percentage, cap and location rule in its own words.9 min read
Costs and calculations in each country
Each country defines the rules in its own words. Start with the definition, then read the full section of the country guide.
United StatesRegular credit: 20% of qualified research expenses above a base amountCosts and calculations in United StatesUnited KingdomMerged scheme: 20% expenditure credit on qualifying expenditure, taxableCosts and calculations in United KingdomIrelandCredit rate: 30% of qualifying expenditureCosts and calculations in IrelandCanadaEnhanced credit: 35% on qualified expenditure up to C$6 millionCosts and calculations in CanadaAustraliaRefundable offset: Corporate tax rate plus an 18.5% premium, aggregated turnover under A$20 millionCosts and calculations in AustraliaNew ZealandTax credit: 15% of eligible R&D expenditureCosts and calculations in New ZealandSingaporeEnhanced deduction: 400% deduction on the first S$400,000 of staff costs and consumables for qualifying R&D carried out in Singapore, each Year of Assessment from YA 2024 to YA 2028Costs and calculations in Singapore
Related programIn-House Finance Team Program
For finance managers, tax leads and accountants who run R&D claims internally or manage an external advisor: scheme mechanics, cost capture, apportionment, calculations, filing and reviews.