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What is the qualifying criteria for RDEC?

The RDEC Scheme is formulated for larger companies that exhibit the following characteristics:

  • A headcount of more than 500 as staff
  • A turnover of over €100 million
  • Or a balance sheet total of/or above €86 million

These companies need to be involved in R&D activities, incurring expenses related to these activities within the UK, and also paying corporation tax in the UK.

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