Patent Box: Substantial Activities

Patent Box: substantial activities

CIPA welcomes the continuation of the Patent Box scheme but encourages action to be taken to minimise the cost of participation in the scheme (in particular by minimising the administrative burden) and maximising the flexibility of the scheme so as to widen participation as far as possible, for example to provide more support to high growth and smaller companies and start-ups in particular.

We note that the UK scheme does not appear to be competitive with respect to similar schemes in other European countries in various respects.  


Our specific recommendations include (but are not limited to) the suggestions that (a) expenditure should be removed from the nexus equation on expiry, lapse or revocation of each IP right; (b) the material date for determining the eligibility of a “qualifying right” to fall under the current or the proposed regime should be its priority date, not its actual filing date; and (c) the Patent Box scheme should encompass related IP rights where appropriate.

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