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.
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.
- status
Character. HMRC's label for the year where it gives one (e.g.
"projection"for the latest year), otherwiseNA.
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 = file.path(tempdir(), "hmrc"))
try({
hmrc_patent_box()
})
#> ℹ Resolving download URL from GOV.UK Content API
#> ✔ Resolving download URL from GOV.UK Content API [119ms]
#>
#> ℹ Downloading data file
#> ✔ Downloading data file [170ms]
#>
#> ℹ Parsing data
#> ✔ Parsing data [13ms]
#>
#> # Patent Box reliefs statistics (Table 1)
#> # Source: https://www.gov.uk/government/statistics/patent-box-reliefs-statistics
#> # Fetched 2026-09-13 19:24:22 UTC | Vintage: latest | Cells: counts/cash | Freq: annual | 11 rows x 4 cols
#>
#> tax_year companies relief_gbp_m status
#> 1 2013-14 835 376 <NA>
#> 2 2014-15 1175 658 <NA>
#> 3 2015-16 1295 770 <NA>
#> 4 2016-17 1425 1047 <NA>
#> 5 2017-18 1545 1142 <NA>
#> 6 2018-19 1575 1164 <NA>
#> 7 2019-20 1600 1240 <NA>
#> 8 2020-21 1610 1198 <NA>
#> 9 2021-22 1630 1326 <NA>
#> 10 2022-23 1640 1449 <NA>
#> 11 2023-24 1650 1977 projection
options(op)
# }