Collaborative research and development
National Manufacturing Institute Scotland
What it funds
Working with the National Manufacturing Institute Scotland (NMIS) gives you access to world-class capabilities and expertise in Scotland. NMIS works with companies to solve problems, improve products and tackle the engineering challenges of today and tomorrow. There are a number of routes available to companies that want to work with them, as a flexible approach is required when investing in research and development work. For many businesses investing in research and development work is seen as
Who can apply
Inventors and manufacturing and engineering companies of any size, UK and international.
Last checked against the official source: 3 Jul 2026. Scheme parameters are set by the funder and can change — verify before applying, or let us do it for you.
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Periodic programme giving businesses funded access to national measurement laboratories (NPL, LGC, NEL) to solve productivity, quality and measurement problems no commercial lab can crack.
Patent Box
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Reduces corporation tax to an effective 10% on profits attributable to patented inventions and certain other IP rights.
R&D Tax Relief (Merged Scheme & ERIS)
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Corporation tax relief on qualifying R&D expenditure. Merged scheme gives a 20% above-the-line credit (~15-16% net); loss-making R&D-intensive SMEs can claim enhanced support (ERIS) worth up to ~27p per £1 of qualifying spend.