How The Patent Box Tax Relief Works

Your company will qualify for relief if:

• You own patents, or
• You own an exclusive licence to exploit a patent
• It’s a UK, specific EEA country or EU patent
• There are no other IP – not trademarks, designs, copyrights etc.

Qualifying income includes:

• Sale of patented items or those that incorporate a patent
• Licence fees
• Proceeds from sale of patents
• Compensation income from infringement of owned rights