Select committee: Public Accounts Committee
Conclusion 16
16th Report - UK Research and Innovation: Investment in research infrastructure
Published 21 Oct 2026
Addressed to HM Treasury
Public Accounts Committee Investment in research infrastructure All items in this report Report on parliament.uk ↗ Inquiry on parliament.uk ↗
Conclusion (the committee's words)
UKRI’s corporate plan describes its intention to “maximise use of existing research and innovation infrastructure capabilities”.31 However, the written evidence we received highlighted that it is difficult for potential users to identify what research infrastructure exists in the UK, and access can be uneven and unnecessarily complicated. We heard that the current VAT framework for research infrastructure, with other incentives, can discourage researchers from using facilities outside their own institution.32 The University of Bath also told us that UKRI and the Department have focused on large investments and paid less attention to whether the overall landscape is balanced and resilient.33 28 Qq 12, 17 29 Qq 12 30 Letter from UK Research and Innovation to PAC dated 25 June 2026. For these figures, the North of England comprises the North East, North West and the Yorkshire & the Humber regions, and the Greater South East comprises London, South East England and East England. 31 UK Research and Innovation, UKRI corporate plan update 2025 to 2027, November 2025 32 IRI0011, IRI0017, IRI0020, IRI0027 33 IRI0020 12 The need for quick and strategic decisions
From: Public Accounts Committee, 16th Report - UK Research and Innovation: Investment in research infrastructure (HC 104), 21 October 2026
Government response
Government response awaited: deadline 21 December 2026.