Which patents qualify for Patent Box relief?


Not all patents are born equal. The patent system can differ quite wildly from jurisdiction to jurisdiction. As most people will be aware, patents are easier to obtain on things like business processes and software in the US than in most of Europe.

In view of that, it’s not surprising that HMRC restricted the Patent Box to a subset of patents that it deems similar enough to UK patents and likely to be genuine indicators of invention.

The full list of qualifying jurisdictions is available at CIRD210160:

Apart from UK patents, the following jurisdictions’ patents also qualify for Patent Box relief:

  • Austria
  • Bulgaria
  • Czech Republic
  • Denmark
  • Estonia
  • Finland
  • Germany
  • Hungary
  • Poland
  • Romania
  • Slovakia
  • Sweden

In addition to these countries, patents issued the EPO (the European Patent Office) qualify, as do, of course, patents granted under the UK IPO (Intellectual Property Office).

There are some notable exceptions in this list, such as France, Spain, Portugal, Switzerland, Italy, Norway, and a number of other European countries. This is worth knowing if you operate internationally and are choosing which jurisdiction to file your patents in (assuming it could be filed with both the EPO and your chosen nation).

If you are curious about R&D Tax Credits, Innovation Grants and Open Culture




Should we pay for Facebook?

Giving Facebook money is probably the last thing any of us want to do at the moment. The recent Cambridge Analytica scandal brought to a head many of our nagging…
Read More



GrantTree  GrantTree,Jul 20
Would you trust your voice as a diagnostic tool? 
GrantTree  GrantTree,Jul 19
Four common mistakes when applying for #RandD #taxcredits Find out more: 
GrantTree  GrantTree,Jul 18
RT @BoostInfo:Are you considering raising money but don’t know where to start? Show me the money Manchester! Free event tomorro… 
GrantTree  GrantTree,Jul 18
In the age of #Trump and #Brexit, does online activism actually work? Read on: 
GrantTree  GrantTree,Jul 17
Can you guess the tech companies? #WorldEmojiDay 1. 😊📘 2. 🅰️🐩(- g)🐝 3. 🐦 4. 🍏 5. 💨 🐝🖐️🅱️