Technology Tax Relief
# Technology Tax Relief

Technology Tax Relief is the generic name for the programme of tax incentives implemented in the UK to incentivise companies to invest in high-value-add R&D and IP commercialisation.

## History

The new approach began in 2000 with the launch of the R&D Tax Credit for small and medium enterprises.

## Overview

Technology Tax Relief now encompasses the following main tax reliefs:

* Research & Development Tax Credit
* Patent Box
* Research and Development Capital Allowances
* Research and Development Expenditure Credit
* Creative Sector Tax Reliefs including
   * Video Games Tax Relief,
   * Animation Tax Relief,
   * High-End TV Production Tax Relief,
   * and Film Tax Relief
* The Enterprise Investment Scheme (EIS) and Seed Enterprise Investment Scheme (SEIS) give generous income and capital gains tax relief to individuals who invest in small early stage businesses.
