POLICYWithdrawnPolicy paper · gov.uk

Amending the rules in the enhanced support for Research and Development intensive small or medium-sized enterprises in Northern Ireland

This tax information and impact note is about changes to enhanced Research and Development (R&D) intensive support (ERIS) for companies in Northern Ireland.

Last fetched 04 May 2026 · gov.uk

Documents

Draft legislationapplication/pdf Amending the rules in the enhanced support for R&D intensive small or medium-sized enterprises (ERIS) in Northern Ireland Draft legislation (accessible version)