Source · Select Committees · Finance Bill Sub-Committee
Recommendation 10
10
Paragraph: 62
It is important that modelling of the threshold for R&D intensity is based on accurate...
Conclusion
It is important that modelling of the threshold for R&D intensity is based on accurate data, is properly tested, and can be justified objectively by reference to the policy aim. We are concerned that this appears not to have been the case with the original proposed 40 per cent threshold—and this may also be true of the new 30 per cent threshold.
Paragraph Reference:
62
Government Response
A response document is linked to this report, dated 3 May 2024. Response attribution to this conclusion has not been verified. Read the response document ↗