Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made a recent assessment of the potential merits of ending the entitlement of football clubs to claim research and development tax credits.

The Government recognises the importance of Research and Development (R&D) in driving innovation and the benefits it can bring for society, where the R&D tax reliefs play a vital role in the Government’s mission to boost economic growth.

All sectors are able to claim R&D relief on projects that meet the definition of qualifying R&D set out in DSIT Guidelines. R&D claims from all sectors are checked and where risks are identified HMRC use a range of compliance approaches and powers to address them.

There are currently no plans to exclude certain sectors from claiming R&D relief.