5 May 2022
  • Share

The recently published 2022 Spring Statement1 indicates support for a “new culture of enterprise” and investment in ideas.

Notably, the UK government "recognises the growing volume of R&D being undertaken which is underpinned by pure mathematics" and have announced a significant tax reform in support of emerging, mathematically-driven sectors such as quantum computing, artificial intelligence and robotics. In particular, the Spring Statement declares that "the definition of R&D for tax reliefs will be expanded by clarifying that pure mathematics is a qualifying cost".

In addition, the government intends for the tax relief to cover "all cloud costs associated with R&D", which will facilitate data-heavy research by allowing companies "to claim for costs related to the storage of vital data".

The hope is that the combined effect of these reforms will drive further investment and innovation within the UK tech industry.

As acknowledged in the Spring Statement, while "these are important initial reforms", it seems the government is likely to explore further ways to improve the R&D tax relief system. We can expect to wait until the autumn for any further announcements.


1 https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1062486/Spring_Statement_2022_Web_Accessible.pdf


This blog was written by Michali Demetroudi.

Andrew is a Senior Associate and Patent Attorney at Mewburn Ellis. He works primarily in the fields of telecoms, electronics and engineering. Andrew has extensive experience of drafting and prosecution, global portfolio management and invention capture to secure a commercially valuable IP portfolio. He also conducts freedom to operate analyses and performs due diligence.

Sign up to our newsletter: Forward - news, insights and features

Our People

Our IP specialists work at all stage of the IP life cycle and provide strategic advice about patent, trade mark and registered designs, as well as any IP-related disputes and legal and commercial requirements.


Contact Us

We have an easily-accessible office in central London, as well as a number of regional offices throughout the UK and an office in Munich, Germany.  We’d love to hear from you, so please get in touch.