Research & Development tax relief In April 2000 Research & Development tax relief was introduced for Small and Medium-sized Enterprises. For Large Companies, the Research and Development Expenditure Credit (RDEC) was introduced in April 2013 and has now replaced the previously existing Large scheme. The relief is processed through the corporation tax system and can be claimed by companies that are undertaking qualifying research and development (R&D). How does R&D tax relief work? R&D tax relief.....Read More