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The Research and Development (Qualifying Bodies) (Tax) Order 2018

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Statutory Instruments

2018 No. 217

Corporation Tax

The Research and Development (Qualifying Bodies) (Tax) Order 2018


21st February 2018

Laid before the House of Commons

22nd February 2018

Coming into force

16th March 2018

The Treasury make the following Order in exercise of the powers conferred by section 1142(1)(e), (3) and (4) of the Corporation Tax Act 2009(1).

Citation, commencement and effect

1.—(1) This Order may be cited as the Research and Development (Qualifying Bodies) (Tax) Order 2018 and shall come into force on 16th March 2018.

(2) In relation to a body specified in column (1) of the Schedule to this Order, this Order has effect in relation to expenditure incurred on or after the date set out in column (4) opposite the entry in column (1) for that body.

Bodies prescribed for the purposes of Part 13 of the Corporation Tax Act 2009

2.  Each of the bodies specified in column (1) of the Schedule to this Order is a body prescribed for the purposes of Part 13 of the Corporation Tax Act 2009 (additional relief for expenditure on research and development).

3.  The Research and Development (Qualifying Bodies) (Tax) Order 2012(2) is revoked.

Andrew Stephenson

Rebecca Harris

Two of the Lords Commissioners of Her Majesty’s Treasury

21st February 2018


Name of prescribed bodyEnglish translation (where applicable)AddressDate
Aarhus UniversitetAaarhus UniversityNordre Ringgade 1, 8000 Aarhus C, Denmark20 May 2013
Aalto-yliopistoAalto UniversityP.O. Box 11000, FI-00076 Aalto, Finland23 September 2015
AgroSup DijonAgroSup Dijon26 Boulevard Dr Petitjean, BP 87999, 21079 Dijon Cedex, France26 January 2012
Ankara ÜniversitesiAnkara UniversityDögol Caddesi 06100 Tandoğan, Ankara, Türkiye22 August 2013
Auburn UniversityAuburn, Alabama 36849, USA20 May 2013
Auckland District Health Board Charitable TrustAuckland District Health Board Charitable Trust, Private Bag 92024, Auckland 1023, New Zealand21 August 2013
Bay of Plenty District Health BoardCameron Road, Gate Pa, Tauranga 3112, New Zealand1 January 2016
Capital and Coast District Health BoardRiddiford St, Newtown, Wellington, New Zealand1 January 2016
California Polytechnic State University1 Grand Avenue, San Luis Obispo, CA 93407, USA27 August 2013
Canterbury District Health BoardP.O. Box 1600, Christchurch 8140, New Zealand1 January 2016
Canterbury Urology Research TrustP.O. Box 917, Christchurch Central 8140, New Zealand21 August 2017
Case Western Reserve University10900 Euclid Avenue, Cleveland, Ohio 44106, USA1 April 2002
Centrale SupélecCentral Supelec3 Rue Joliot Curie, 91190, Gif-sur-Yvette, France23 September 2015
Centre Hospitalier de Saint NazaireHospital Centre of Saint Nazaire11 Boulevard Georges Charpak, BP414, 44606 Saint-Nazaire Cedex, France11 October 2016
České vysoké učení technické v PrazeCzech Technical University in PragueZikova 1903/4, 166 36 Praha 6, Czech Republic23 September 2015
Coláiste na TríonóideUniversity of DublinCollege Green, Dublin 2, Ireland29 September 2015
Colorado School of Mines1500 Illinois St., Golden, CO 80401, USA1 April 2002
Colorado State UniversityFort Collins, Colorado 80523, USA1 April 2002
Columbia University211 Low Library, 535 West 116th Street, Mail Code 4324, NY 10027, USA11 October 2016
Cornell UniversityIthaca, New York 14853, USA1 April 2002
Ollscoil Chathair Bhaile Átha CliathDublin City UniversityGlasnevin, Dublin 9, Ireland23 September 2015
École Polytechnique Fédérale de LausanneFederal Institute of Technology in LausanneCE 3 316 (Centre Est), Station 1, CH-1015 Lausanne, Switzerland1 April 2002
Eidgenössische Technische Hochschule ZürichETH Zurich (Swiss Federal Institute of Technology in Zurich)Main building, Rämistrasse 101, 8092 Zurich, Switzerland1 April 2002
Fachhochschule BielefeldFH Bielefeld, University of Applied ScienceP.O. Box 10 11 13, D-33511 Bielefeld, Germany17 September 2012
Freie Universität BerlinFree University of BerlinKaiserswerther Str 16-18, 14195 Berlin, Germany1 April 2002
Gdański Uniwersytet MedycznyMedical University of GdanskM. Skłodowskiej-Curie 3a Street, 80-210 Gdańsk, Poland9 January 2014
Göteborgs UniversitetUniversity of GothenburgBox 100, SE-405 30 Gothenburg, Sweden11 October 2016
Gottfried Wilhelm Leibniz Universität HannoverUniversity of HanoverPostfach 6009, D-30060 Hannover, Germany26 January 2012
Hacettepe ÜniversitesiHacettepe UniversityThe Rector’s Office, Beytepe, Ankara, Turkey1 April 2002
Harvard UniversityMassachusetts Hall, Cambridge, MA 02138, USA11 October 2016
Hawke’s Bay District Health BoardCorner Omahu Road and McLeod Street, Private Bag 9014, Hastings 4156, New Zealand1 January 2016
Heinrich-Heine-Universität DüsseldorfHeinrich Heine University Düsseldorf40204 Düsseldorf, Germany1 April 2002
Hogeschool GentUniversity College GhentGeraard de Duivelstraat 5, 9000 Gent, Belgium1 April 2015
Hospital Universitario HM MadridUniversity Hospital HM MadridConil del Valle de Suchil Square, 16 - 28015 Madrid, Spain9 January 2014
Indian Institute of Technology BombayIIT Bombay, Powai, Mumbai 400 076, Maharashtra, India1 April 2002
Indian Institute of Technology KanpurIndian Institute of Technology, Kalyanpur, Kanpur-208016, India1 April 2002
Indiana University107 S. Indiana Avenue, Bloomington, IN, 47405-7000, USA22 March 2010
Institiúid Teicneolaíochta Phort LáirgeWaterford Institute of TechnologyMain Campus, Cork Road, Waterford, Ireland17 May 2011
Instituto IMDEA SoftwareIMDEA Software InstituteUPM Campus Montegancedo, 28223 Pozuelo de Alarcón, Madrid, Spain23 September 2015
Interuniversitair Micro-Elektronica CentrumInteruniversity Micro Electronics Centreimec 1, Kapeldreef 75, 3001 Leuven, Belgium1 April 2002
Iowa State UniversityIowa State University, Ames, Iowa 50011, USA1 April 2002
Institut für Innovation, Transfer und Beratung gemeinnützige GmbHThe Institute for Innovation, Transfer and ConsultingBerlinstraße 107a, 55411 Bingen, Germany27 August 2013
Julius-Maximilians-Universität WürzburgUniversity of WurzburgSanderring 2, 97070 Würzburg, Germany21 October 2015
Kansas State UniversityManhattan, KS 66506, USA1 April 2002
Karlsruher Institut für TechnologieKarlsruhe Institute of TechnologyP.O. Box 6980, 76049 Karlsruhe, Germany26 July 2011
Karolinska InstitutetKarolinska InstituteSE-171 77 Stockholm, Sweden22 March 2010
Katholieke Universiteit LeuvenCatholic University of LeuvenOude Markt 13, 3000 Leuven, Belgium23 September 2015
Kauno Technologijos UniversitetasKaunas University of TechnologyK. Donelaičio g. 73, 44249, Kaunas, Lithuania18 January 2012
Københavns UniversitetUniversity of CopenhagenNørregade 10, PO Box 2177, 1017 Copenhagen K, Denmark11 July 2012
Lawrence Berkeley National LaboratoryLawrence Berkeley National Laboratory, 1 Cyclotron Road, Berkeley, CA 94720, USA1 April 2002
Leids Universitair Medisch CentrumLeiden University Medical CentreAlbinusdreef 2, 2333 ZA Leiden, Netherlands21 August 2014
Louisiana State UniversityBaton Rouge, Louisiana 70803, USA1 April 2002
Ludwig-Maximilians-Universität MünchenLudwig Maximilian University of MunichGeschwister-Scholl-Platz 1, 80539 Munich, Germany12 October 2010
Martin-Luther-Universität Halle-WittenbergMartin Luther University of Halle-WittenbergUniversitätsring 19/20, 06108 Halle (Saale), Germany1 April 2002
Maryland UniversityCollege Park, MD 20742, USA4 November 2013
Masarykova univerzitaMasaryk UniversityŽerotínovo nám. 617/9, 601 77 Brno, Czech Republic12 October 2010
Massachusetts Institute of Technology77 Massachusetts Avenue, Cambridge, MA MA 02139-4307, USA1 April 2002
Massey UniversityPrivate Bag 11 222, Palmerston North, 4442, Auckland, New Zealand1 April 2002
McMaster University1280 Main Street, Hamilton, Ontario L8S4L8, Canada22 March 2010
Medizinische Universität WienMedical University of ViennaSpitalgasse 23, 1090 Vienna, Austria12 October 2010
Michigan State UniversityHannah Administration Building, 426 Auditorium Road, Room 150, East Lansing, MI 48824-2603, USA1 April 2002
Mid Central District Health Board50 Ruahine St Roslyn, Palmerston North 4442, New Zealand1 January 2016
Middlemore Clinical TrialsEsme Green Building, Middlemore Hospital, Hospital Rd, Papatoetoe, Auckland 2025, New Zealand21 August 2014
Monash UniversityVictoria 3800, Australia4 March 2016
Nanyang Technological University50 Nanyang Avenue, Singapore, 63979826 July 2011
National University of Singapore21 Lower Kent Ridge Road, Singapore, 11907718 February 2016
New York University70 Washington Square, New York, NY 10012, USA2 November 2016
Norges teknisk-naturvitenskapelige universitetNorwegian University of Science and TechnologyNTNU, NO-7491 Trondheim, Norway26 May 2010
North Carolina State UniversityOffice of the Chancellor, Campus Box 7001, A Holladay Hall, Raleigh, NC, 27695-7001, USA20 May 2013
Northwestern University633 Clark Street, Evanston, IL 60208, USA23 January 2017
Ohio State UniversityStudent Academic Services Building, 281 W. Lane Ave., Columbus, OH 43210, USA1 April 2002
Ollscoil LuimnighUniversity of LimerickLimerick, V94 T9PX, Ireland17 May 2011
Ollscoil na hÉireannThe National University of Ireland49 Merrion Square, Dublin 2, Ireland21 August 2014
Ostfalia Hochschule für angewandte WissenschaftenOstfalia University of Applied SciencesSalzdahlumer Str. 46/48, 38302 Wolfenbüttel, Germany1 April 2002
Ostravská univerzitaUniversity of OstravaDvořákova 7, 701 03 Ostrava, Czech Republic12 October 2010
Otto-von-Guericke-Universität MagdeburgOtto von Guericke University MagdeburgUniversitätsplatz 2, 39106 Magdeburg, Germany1 April 2002
Philadelphia Health & Education Corporation (Drexel University College of Medicine)2900 W Queen Ln, Philadelphia, PA 19129, USA11 October 2016
Politecnico di MilanoPolytechnic University of MilanPiazza Leonardo da Vinci, 32, 20133 Milano, Italy1 April 2002
Purdue UniversityPurdue University, 610 Purdue Mall, West Lafayette, IN 47907, USA20 May 2013
Queensland University of TechnologyGPO Box 2434, Brisbane, QLD 4001, Australia19 February 2016
Radboud Universiteit NijmegenRadboud University NijmegenComeniuslaan 4, 6525 HP Nijmegen, Netherlands12 October 2010
Rheinisch-Westfälische Technische Hochschule AachenRWTH Aachen UniversityTemplergraben 55, 52056 Aachen, Germany1 April 2002
Rijksuniversiteit GroningenUniversity of GroningenP.O. Box 72, 9700 AB Groningen, Netherlands26 January 2012
Ruhr-Universität BochumRuhr University BochumUniversitätsstraße 150, 44801 Bochum, Germany1 April 2002
Ruprecht-Karls-Universität HeidelbergHeidelberg UniversitySeminarstraße 2, 69117 Heidelberg, Germany22 March 2010
Rutgers, The State University of New JerseyDepartment of University Communications and Marketing, Rutgers, The State University of New Jersey, 96 Davidson Road, Piscataway, NJ 08854-8062, USA3 April 2012
Sapienza University of RomePiazzale Aldo Moro 5, Roma, Italy23 September 2015
Southern District Health Board201 Great King St, Dunedin, 9016, New Zealand1 January 2016
Southern Illinois University1263 Lincoln Drive, Carbondale, IL 62901-6899, USA1 April 2002
Spitalul Clinic de Urgenta FloreascaFloreasca Hospital Emergency Clinical Hospital of BucharestCalea Floreasca nr. 8, sector 1, Bucuresti, cod 014461, Romania22 August 2013
Stanford University450 Serra Mall, Stanford, CA 94305–2004, USA1 April 2002
Stockholms UniversitetStockholm UniversitySE-106 91 Stockholm, Sweden23 September 2015
Sveriges LantbruksuniversitetSwedish University of Agricultural SciencesP.O. Box 7070, SE-750 07 Uppsala, Sweden1 April 2002
Syddansk UniversitetUniversity of Southern DenmarkCampusvej 55, DK-5230 Odense M, Denmark11 October 2016
Sydney Local Health DistrictPost Office Box M30, Missenden Road NSW 2050, Australia11 October 2016
Szegedi TudományegyetemUniversity of SzegedH-6720 Szeged, Dugonics square 13, Hungary12 May 2016
Technische Hochschule BingenUniversity of Applied Sciences BingenBerlinstraße 109, 55411 Bingen am Rhein, Germany9 January 2014
Technische Universität ClausthalClausthal University of TechnologyAdolph-Roemer-Strasse 2A, D-38678 Clausthal-Zellerfeld, Germany1 April 2002
Technische Universität DresdenDresden University of TechnologyDezernat 8, ServiceCenterStudium, 01062 Dresden, Germany1 April 2002
Technische Universität KaiserslauternThe University of KaiserslauternTU Kaiserslautern, Postfach 3049, 67653 Kaiserslautern, Germany25 February 2015
Technische Universität MünchenMunich University of TechnologyArcisstraße 21, D-80333 Munich, Germany1 April 2002
Technische Universität WienVienna University of TechnologyKarlspatz 13, 1040 Vienna, Austria8 August 2013
Technische Universiteit DelftDelft University of TechnologyPostbus 5, 2600 AA Delft, Netherlands1 April 2002
Technische Universiteit EindhovenEindhoven University of TechnologyP.O. Box 513, 5600 MB Eindhoven, Netherlands23 September 2015
Texas A&M UniversityCollege Station, Texas, USA1 April 2002
The British University in EgyptEl Sherouk City , Suez Desert Road , Cairo 11837 - P.O. Box 43, Egypt1 April 2002
The Pennsylvania State University201 Old Main, University Park, Pennsylvania 16802, USA1 April 2002
The State University of New YorkState University Plaza, 353 Broadway, Albany, NY 12246, USA9 January 2014
Three Harbours Health FoundationC/O Waitemata District Health Board, Private Bag 93503, Takapuna, Auckland 740, New Zealand21 August 2014
The University of GeorgiaAdministration Building, Athens, GA 30602-1671, USA4 November 2013
The University of Illinois System108 Henry Administration Bldg., Urbana, IL 61801 USA19 February 2016
The University of MelbourneVictoria 3010, Australia26 January 2012
The University of Oklahoma660 Parrington Oval, Norman, OK 73019-0390, USA22 February 2011
The University of QueenslandBrisbane, QLD 4072, Australia20 May 2013
The University of the West IndiesRegional Headquarters, Kingston 7, Jamaica, W.I.1 April 2002
The University of Utah201 Presidents Circle, Salt Lake City, UT 84112, USA1 April 2002
Tierärztliche Hochschule HannoverUniversity of Veterinary Medicine HannoverPostfach 71 11 80, 30545 Hannover, Germany1 April 2002
Trường Đại học Nông LâmNong Lam UniversityLinh Trung Ward, Thu Duc district, Ho Chi Minh City, Vietnam19 February 2016
Tufts UniversityMedford, MA 02155, USA1 April 2002
Turun yliopistoUniversity of TurkuFI-20014 Turun yliopisto, Finland15 February 2011
Umhat Alexandrovska SofiaAlexandrovska University HospitalUl “Svti Georgi Sofiyski” 1. 1431 Sofia Center, Sofia, Bulgaria12 October 2010
Universidad de AlcaláUniversity of AlcalaPza. San Diego, s/n, 28801 - Alcalá de Henares, Madrid, Spain11 October 2016
Universidad de CórdobaCórdoba UniversityAvd. Medina Azahara, 5, 14071 Córdoba, Spain22 March 2010
Universidad de Las Palmas de Gran CanariaUniversity of Las Palmas de Gran CanariaJuan de Quesada, 30, 35001 Las Palmas de Gran Canaria, Spain1 April 2002
Universidad de SevillaUniversity of Seville4 San Fernando Str. Sevilla 41004, Spain1 April 2002
Universidad de ValladolidUniversity of ValladolidSecretaría General, Palacio de Santa Cruz, Plaza de Santa Cruz, 8, 47002 Valladolid, Spain1 April 2002
Universidade de CoimbraUniversity of CoimbraRua Larga, Edifício Faculdade de Medicina (R/Ch. Esq.), 3004-504 Coimbra, Portugal1 April 2002
Universidade de LisboaUniversity of LisbonAlameda da Universidade, Cidade Universitaria 1649-004 Lisboa, Portugal18 December 2013
Universidade de Santiago de CompostelaUniversity of Santiago de CompostelaPraza do Obradoiro, s/n, 15782 Santiago de Compostella, Spain1 April 2002
Universidade do MinhoUniversity of MinhoLargo do Paço, 4704-553 Braga, Portugal22 February 2011
Universidade do PortoPorto UniversityReitoria da U.Porto, Praça Gomes Teixeira, 4099-002 Porto, Portugal22 August 2013
Universidade Federal de LavrasFederal University of LavrasP.O. Box 3037, CEP 37200-000, Lavras, Brazil4 November 2013
Università degli Studi del Piemonte Orientale “Amedeo Avogadro”University of Eastern Piedmont Amedeo AvogadroVia Duomo, 6, 13100 Vercelli VC, Italy23 September 2015
Università degli Studi di MessinaUniversity of MessinaPiazza Pugliatti, 1 - 98122 Messina, Italy11 October 2016
Università degli Studi di MilanoUniversity of MilanVia Festa del Perdono 7 - 20122 Milano, Italy4 November 2013
Università degli Studi di TorinoUniversity of TurinVia Verdi, 8 - 10124 Turin, Italy11 October 2016
Università degli Studi di TrentoUniversity of TrentoVia Calepina, 14 - 38122 Trento, Italy12 October 2010
Università di PadovaUniversity of PaduaVia 8 Febbraio, 2 - 35122 Padova, Italy11 October 2016
Università di PisaUniversity of PisaLungarno Antonio Pacinotti 43, 56126, Pisa, Italy12 January 2017
Universitat Autònoma de BarcelonaAutonomous University of BarcelonaPlaça Cívica, 08193 Bellaterra, Cerdanyola del Vallès, Spain11 October 2016
Universität BonnBonn UniversityRegina-Pacis-Weg 3, D-53113, Bonn, Germany12 January 2017
Universitat de GironaUniversity of GironaPlaça Sant Domènec, 3, Edifici Les Àligues, 17004 Girona, Italy9 January 2014
Universität des SaarlandesUniversity of Saarland66123 Saarbrücken, Germany23 September 2015
Universität Duisburg-EssenUniversity of Duisburg-EssenGebäude LG, Forsthausweg 2, 47057 Duisburg, Germany9 January 2014
Universität Koblenz-LandauUniversity of Koblenz and LandauPostfach 1864, 55008 Mainz, Germany23 September 2015
Universität PaderbornPaderborn UniversityWarburger Str. 100, 33098 Paderborn, Germany23September 2015
Universitat Politècnica de CatalunyaPolytechnic University of CataloniaCampus Nord, Calle Jordi Girona, 1-3, 08034 Barcelona, Spain1 April 2002
Universitat Pompeu FabraPompeu Fabra UniversityMercè building, Plaça de la Mercè, 10-12, 08002 Barcelona, Spain23 September 2015
Universität PotsdamUniversity of PotsdamAm Neuen Palais 10, House 9, 14469 Potsdam, Germany1 April 2002
Universität RegensburgUniversity of RegensburgUniversitätsstraße 31, 93053 Regensburg, Germany29 July 2013
Universität RostockUniversity of Rostock18051 Rostock, Germany9 January 2014
Universität StuttgartUniversity of StuttgartPostfach 10 60 37, 70049 Stuttgart, Germany22 February 2011
Universität UlmUlm UniversityHelmholtzstraße 16, 89081 Ulm, Germany9 January 2014
Universität WienUniversity of ViennaUniversitätsring 1, 1010 Vienna, Austria19 February 2016
Universität zu KölnUniversity of CologneAlbertus-Magnus-Platz, 50923 Köln, Germany11 October 2016
Universität ZürichUniversity of ZurichRämistrasse 71, CH-8006 Zürich, Switzerland23 September 2015
Universitatea Alexandru Ioan CuzaAlexandru Ioan Cuza UniversityBulevardul Carol I, Nr.11, 700506, Iaşi, România23 September 2015
Université Claude Bernard Lyon 1Claude Bernard University Lyon 143 boulevard du 11 Novembre 1918, 69622 Villeurbanne cedex, France11 October 2016
Université d’AngersUniversity of AngersPrésidence, 40, rue de Rennes - BP 73532, 49035 - Angers cedex 01, France23 September 2015
Université d’ArtoisUniversity of Artois9, rue du Temple, BP 10665, 62030 Arras cedex, France23 September 2015
Université de Caen NormandieUniversity of Caen NormandyEsplanade de la Paix, CS 14032, 14032 CAEN cedex 5, France4 November 2013
Université de LausanneUniversity of Lausanne9, rue du Temple, BP 10665, 62030 Arras cedex, France1 April 2002
Université François-Rabelais de ToursFrançois Rabelais University of ToursEsplanade de la Paix, CS 14032, 14032 CAEN cedex 5, France11 October 2016
Universiteit AntwerpenThe University of AntwerpPrinsstraat 13, 2000 Antwerp, Belgium22 March 2010
Universiteit GentGhent UniversityCampus Ufo, University Forum, Sint-Pietersnieuwstraat 33, B-9000 Ghent, Belgium1 April 2002
Universiteit HasseltUniversity of HasseltMartelarenlaan 42, 3500 Hasselt, Belgium26 January 2012
Universiteit MaastrichtMaastricht UniversityMinderbroedersberg 4-6, 6211 LK Maastricht, Netherlands (P.O. Box 616 6200 MD)11 October 2016
Universiteit StellenboschStellenbosch UniversityPrivate Bag X1, Matieland, 7602, South Africa11 April 2017
Universiteit UtrechtUtrecht UniversityP.O. Box 80125, 3508 TC Utrecht, Netherlands1 April 2002
Universiteit van AmsterdamUniversity of AmsterdamP.O. Box 19268, 1000 GG Amsterdam, Netherlands9 January 2014
Universiteit van PretoriaUniversity of PretoriaPrivate bag X20, Hatfield 0028, South Africa4 November 2013
Universitetet i BergenUniversity of BergenP.O. Box 7800, 5020 Bergen, Norway1 April 2002
Universitetet i OsloUniversity of OsloP.O. Box 1072, Blindern, 0316 Oslo, Norway22 March 2010
Universitetssykehuset Nord-NorgeUniversity Hospital of North NorwayP.O. Box 100, 9038 Tromsø, Norway11 October 2016
University of Alberta116 Street and 85 Avenue, Edmonton, Alberta T6G 2R3, Canada1 April 2002
University of ArkansasFayetteville, AR 72701, USA20 May 2013
University of British Columbia2329 West Mall, Vancouver, BC, Canada V6T 1Z41 April 2002
University of California, BerkeleyBerkeley, CA 94720-1234, USA1 April 2002
University of California, Davis1 Shields Ave, Davis, CA 95616, USA1 April 2002
University of Cape TownPrivate Bag X3, Rondebosch 7701, South Africa23 September 2015
University of ConnecticutStorrs, CT 06269, USA11 October 2016
University of FloridaGainesville, FL 32611, USA1 April 2002
University of GeorgiaAdministration Building, Athens, GA 30602-1671, USA20 May 2013
University of Guelph50 Stone Road East, Guelph, Ontario, Canada, N1G 2W11 April 2002
University of HoustonHouston, Texas 77204, USA1 April 2002
University of KentuckyLexington, Kentucky 40506, USA20 May 2013
University of LouisvilleLouisville, KY 40292, USA9 January 2014
University of ManitobaWinnipeg, Manitoba, Canada R3T 2N21 April 2002
University of Massachusetts Medical School55 Lake Avenue North, Worcester, Massachusetts 01655, USA20 May 2013
University of MemphisMemphis, TN 38152, USA22 March 2010
University of Michigan500 S. State Street, Ann Arbor, MI 48109 USA1 April 2002
University of Minnesota, Twin Cities3 Morrill Hall, 100 Church St. S.E., Minneapolis MN 55455, USA1 April 2002
University of MissouriColumbia, MO 65211, USA1 April 2002
University of Nebraska–Lincoln1400 R Street, Lincoln, NE 68588, USA4 November 2013
University of New EnglandArmidale, NSW 2351, Australia1 April 2002
University of New South WalesSydney, NSW 2052, Australia1 April 2002
University of North Carolina at Chapel HillSouth Building, CB #9100, Chapel Hill, NC 27599 , USA21 October 2015
University of PennsylvaniaPhiladelphia, PA 19104, USA1 April 2002
University of QueenslandBrisbane, QLD 4072, Australia1 April 2002
University of South CarolinaColumbia, SC 29208-0001, USA4 March 2016
University of South Florida4202 E. Fowler Avenue, Tampa, FL 33620, USA18 August 2014
University of Southern California3500 South Figueroa Street, UGB 210, Los Angeles, CA 90089-8015, USA11 October 2016
University of SydneyCamperdown, NSW 2006, Australia1 April 2002
University of Technology SydneyPO Box 123, Broadway NSW 2007, Australia1 April 2002
University of TennesseeKnoxville, Tennessee 37996, USA1 April 2002
University of Texas at AustinMain Building (MAI), 110 Inner Campus Drive, Austin, TX 78705, USA1 April 2002
University of Tulsa800 South Tucker Drive, Tulsa, Oklahoma 74104, USA1 April 2002
University of Washington280 Gerberding Hall, Box 351248, Seattle, WA 98195, USA5 April 2017
University of Waterloo200 University Avenue West, Waterloo, Ontario, N2L 3G1, Canada19 February 2016
University of Western Australia35 Stirling Highway, Perth WA 6009, Australia1 October 2015
University of Wisconsin, MadisonMadison, Wisconsin, WI 53706, USA1 April 2002
Univerzita KarlovaCharles UniversityOvocný trh 5, Prague 1, 116 36, Czech Republic12 October 2010
Uniwersytet Medyczny w ŁodziMedical University of LodzPl. Hallera 1, 90-647 Lodz, Poland12 October 2010
Uppsala universitetUppsala UniversityP.O. Box 256, SE-751 05 Uppsala, Sweden22 March 2010
Vinnitsa National Medical University56, Pirogova Str., 21018, Vinnytsya, Ukraine12 October 2010
Virginia Polytechnic Institute and State University800 Washington Street, SW, Suite 150, Blacksburg, VA 24061, USA1 April 2002
Wageningen University and ResearchPB 9101, 6700 HB Wageningen, Netherlands9 January 2014
Waikato District Health BoardPembroke Street, Hamilton West, Hamilton 3204, New Zealand1 January 2016
Wake Forest UniversityWinston-Salem, NC 27109, USA11 July 2012
Washington University in St Louis1 Brookings Drive, St Louis, MO 63130 , USA22 March 2010
Western University of Health SciencesBursar’s Office, 309 East Second Street, Pomona, CA 91766-1854, USA11 October 2016
Westfälische Wilhelms-Universität MünsterUniversity of MuensterSchlossplatz 2, 48149 Münster, Germany1 April 2002
Wichita State University1845 Fairmount St. Wichita, Kansas 67260, USA17 May 2011
Yale UniversityNew Haven, CT 06520, USA22 March 2010
Αριστοτέλειο Πανεπιστήμιο ΘεσσαλονίκηςAristotle University of ThessalonikiEgnatia Street GR-54124, Thessaloniki, Greece1 April 2002
Εθνικό Μετσόβιο ΠολυτεχνείοNational Technical University of AthensZografou Campus, 9, Iroon Polytechniou str, 15780 Zografou, Greece22 February 2011
Εθνικόν και Καποδιστριακόν Πανεπιστήμιον ΑθηνώνNational and Kapodistrian University of AthensNational and Kapodistrian University of Athens, Zografou, Athens, Greece21 August 2014
Ινστιτούτου ΠληροφορικήςInstitute of Computer ScienceFoundation for Research and Technology - Hellas (FORTH) Institute of Computer Science, 100 N. Plastira, Vassilika Vouton, GR-700 13 Heraklion, Crete, Greece1 April 2002
Πανεπιστήμιο ΚρήτηςThe University of CreteRectors Office, University of Crete, Gallos University Campus, Rethymnon, Crete, GR-74100, Greece21 August 2014
Πανεπιστήμιο ΠατρώνUniversity of Patras26504 Rio Achaia, Patras, Greece21 August 2014
Қазақстан-Британ техникалық университетіKazakh-British Technical UniversityTole bi st. 59, 050000, Almaty City, Republic of Kazakhstan1 April 2002
Московский государственный университет имени М. В. ЛомоносоваLomonosov Moscow State UniversityGSP-1, Leninskie Gory, Moscow, 119991, Russian Federation23 September 2015
אוּנִיבֶרְסִיטַת תֵּל-אָבִיבTel Aviv UniversityThe Carter Building, Room 108, Ramat Aviv, 69978, Israel26 February 2016
אוניברסיטת בן-גוריון בנגבBen-Gurion University of the NegevPO Box 653, Beer-Sheva, 8410501, Israel26 February 2016
הטכניון – מכון טכנולוגי לישראלBen-Gurion University of the NegevTechnion- Israel Institute of Technology, Technion City - Haifa, 3200003, Israel23 September 2015
جامعة الملك عبد العزيز‎King Abdulaziz UniversityP.O. Box 80200, Jeddah 21589, Saudi Arabia7 November 2011
جامعه حلوانHelwan UniversityAl Sikka Al Hadid Al Gharbeya, Al Masaken Al Iqtisadeyah, Qism Helwan, Cairo Governorate, Egypt23 September 2015
Pusan National University2, Busandaehak-ro 63beon-gil, Geumjeong-gu, Busan, 46241, Republic of Korea26 July 2011
China Agricultural University17 Qinghua E Rd, Haidian Qu, Beijing Shi, China, 1000834 November 2013
Nanjing Agricultural UniversityChina, Jiangsu Sheng, Nanjing Shi, Xuanwu Qu: 2100144 November 2013


(This note is not part of the Order)

This Order provides that the bodies listed in column (1) of the Schedule to this Order are prescribed bodies for the purposes of Parts 3 and 13 of the Corporation Tax Act 2009. Parts 3 and 13 of that Act provide tax credits and reliefs respectively to a company in respect of qualifying expenditure incurred on research and development.

Qualifying expenditure includes certain expenditure on research and development undertaken on the company’s behalf by “qualifying bodies” and certain expenditure incurred on contributions to independent research carried out by “qualifying bodies”. Section 1142(1) defines qualifying bodies as including bodies prescribed by order. Under section 104Y, the definition of “qualifying body” in section 1142(1) in Part 13 also applies for the purposes of Part 3. The effect of this Order is that the bodies listed in the Schedule are qualifying bodies for the purpose of Parts 3 and 13 of the Corporation Tax Act 2009 so that the appropriate tax credit or relief is available in relation to expenditure incurred on or after the date specified in relation to each body.

Article 1 provides for the citation, commencement and effect. Sections 1142(3) and (4) provide that any order made under section 1142 may have effect in relation to accounting periods beginning, or expenditure incurred, before the time the order is made.

Article 2 provides that the bodies listed in the Schedule are prescribed bodies for the purposes of Part 13.

Article 3 provides that the Research and Development (Qualifying Bodies) (Tax) Order 2012 (S.I. 2012/286) is revoked.

A Tax Information and Impact Note covering this instrument will be published on the website at

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