Which patents qualify for Patent Box relief?

Innovative

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).

Categories

TWITTER

 
GrantTree  @GrantTree,Dec 06
10 useful insider tips and tricks for preparing your R&D Tax Credits claim https://t.co/dGIiLBwZCi #innovation #funding 
GrantTree  @GrantTree,Dec 05
Very proud our co-founder @Payah is featured in @InnFin's FinTech Powerlist 2016! #innovation https://t.co/fK99PYWl3T 
GrantTree  @GrantTree,Nov 28
Puzzled about the R&D Tax Credits and Grants relationship? Need insight about how to successfully access both? https://t.co/JVDoxT6zam 
GrantTree  @GrantTree,Nov 24
We unpick what yesterday's Autumn Statement means for the future of R&D in Britain and how it impacts your business. https://t.co/2XP90BmL4Q 
GrantTree  @GrantTree,Nov 23
RT @Payah:good news for @GrantTree friends and clients! https://t.co/8lAbYYUcaG