Source HMRC Patent Box 2026
28% were classified as ‘Large’, but these companies accounted for most of the relief claimed (95%).
60% of the companies claiming Patent Box relief were in the Manufacturing sector, securing an estimated 36% of the total amount of relief provided.
The region with the highest number of companies electing in to Patent Box is London and East England (21%) and the lowest, for which data is available, in the North East (3%). Companies in London and East England claimed the largest amount of relief (64%).
*SMEs defined as micro, small and medium by HMRC
The statistics published here for 2024-25 will be updated based on a complete set of data in the next annual release (Autumn 2026). The projections have been made based on the amount of claims that have been made so far, and the previous’ years data of the amount of claims that are usually made later on.
Based on government office region
The following sectors have not been included as the figures have been suppressed to meet confidentiality requirements: Electricity, Gas, Steam and Air Conditioning Supply, Transportation and Storage, Accommodation and Food Service, Real Estate, Public Admin, Defence and Social Services, Education.
HMRC are only able to provide information on the number of companies claiming under Patent Box in each sector. HMRC are not able to show total relief claimed by industry sector without violating HMRC’s disclosure rules.
