Download HMRC Patent Box relief statistics

Downloads and tidies Table 1 of the HMRC Patent Box Relief Statistics: annual number of companies electing into the Patent Box regime and the total relief claimed (in GBP million). The Patent Box was introduced from 1 April 2013; data runs from tax year 2013-14 to the most recent published year (typically with a one-year provisional lag). Published annually each September.

Usage

hmrc_patent_box(tax_year = NULL, cache = TRUE)

Source

https://www.gov.uk/government/statistics/patent-box-reliefs-statistics

Arguments

tax_year

Character vector or NULL (default = all years). Filter to specific tax years, e.g. "2023-24".

cache

Logical. Use cached file if available (default TRUE).

Value

An hmrc_tbl with columns:

tax_year

Character. Tax year, e.g. "2023-24".

companies

Numeric. Number of companies electing into the regime (rounded to nearest 5 by HMRC).

relief_gbp_m

Numeric. Total relief in millions of pounds.

See also

Other data fetchers: hmrc_capital_gains(), hmrc_corporation_tax(), hmrc_creative_industries(), hmrc_fuel_duties(), hmrc_income_tax_stats(), hmrc_inheritance_tax(), hmrc_property_transactions(), hmrc_rd_credits(), hmrc_stamp_duty(), hmrc_tax_gap(), hmrc_tax_receipts(), hmrc_tobacco_duties(), hmrc_vat()

Examples

# \donttest{
op <- options(hmrc.cache_dir = tempdir())
hmrc_patent_box()
#> ℹ Resolving download URL from GOV.UK Content API
#> ✔ Resolving download URL from GOV.UK Content API [169ms]
#> 
#> ℹ Downloading data file
#> ✔ Downloading data file [667ms]
#> 
#> ℹ Parsing data
#> New names:
#> • `` -> `...1`
#> • `` -> `...2`
#> • `` -> `...3`
#> ✔ Parsing data [36ms]
#> 
#> # Patent Box reliefs statistics (Table 1)
#> # Source: https://www.gov.uk/government/statistics/patent-box-reliefs-statistics
#> # Fetched 2026-04-26 13:15:51 UTC | Vintage: latest | Cells: counts/cash | Freq: annual | 10 rows x 3 cols
#> 
#>    tax_year companies relief_gbp_m
#> 1   2013-14       835          376
#> 2   2014-15      1175          658
#> 3   2015-16      1295          770
#> 4   2016-17      1425         1047
#> 5   2017-18      1545         1142
#> 6   2018-19      1575         1164
#> 7   2019-20      1600         1240
#> 8   2020-21      1610         1198
#> 9   2021-22      1630         1326
#> 10  2022-23      1640         1449
hmrc_patent_box(tax_year = "2022-23")
#> ℹ Resolving download URL from GOV.UK Content API
#> ✔ Resolving download URL from GOV.UK Content API [21ms]
#> 
#> ℹ Using cached file
#> ✔ Using cached file [6ms]
#> 
#> ℹ Parsing data
#> New names:
#> • `` -> `...1`
#> • `` -> `...2`
#> • `` -> `...3`
#> ✔ Parsing data [41ms]
#> 
#> # Patent Box reliefs statistics (Table 1)
#> # Source: https://www.gov.uk/government/statistics/patent-box-reliefs-statistics
#> # Fetched 2026-04-26 13:15:51 UTC | Vintage: latest | Cells: counts/cash | Freq: annual | 1 rows x 3 cols
#> 
#>   tax_year companies relief_gbp_m
#> 1  2022-23      1640         1449
options(op)
# }