# The Research and Development (Qualifying Bodies) (Tax) Order 2018 S.I. 2018/217 · made 21 February 2018 · revised to 13 July 2022 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. Made under: Corporation Tax Act 2009 (Section 1142) PDFs: Printed copy https://openlegislation.uk/research-and-development-qualifying-bodies-tax-order-2018/pdf/uksi_20180217_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/research-and-development-qualifying-bodies-tax-order-2018/pdf/uksiem_20180217_en.pdf ## Introductory text Corporation Tax Made 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) 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. ## 2 Bodies prescribed for the purposes of Part 13 of the Corporation Tax Act 2009 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 Bodies prescribed for the purposes of Part 13 of the Corporation Tax Act 2009 The Research and Development (Qualifying Bodies) (Tax) Order 2012 is revoked. ## Signature Andrew Stephenson Rebecca Harris Two of the Lords Commissioners of Her Majesty’s Treasury ## PRESCRIBED BODIES (1) (2) (3) (4) Name of prescribed body English translation (where applicable) Address Date Aarhus Universitet Aaarhus University Nordre Ringgade 1, 8000 Aarhus C, Denmark 20 May 2013 Aalto-yliopisto Aalto University P.O. Box 11000, FI-00076 Aalto, Finland 23 September 2015 AgroSup Dijon AgroSup Dijon 26 Boulevard Dr Petitjean, BP 87999, 21079 Dijon Cedex, France 26 January 2012 Ankara Üniversitesi Ankara University Dögol Caddesi 06100 Tandoğan, Ankara, Türkiye 22 August 2013 Auburn University Auburn, Alabama 36849, USA 20 May 2013 Auckland District Health Board Charitable Trust Auckland District Health Board Charitable Trust, Private Bag 92024, Auckland 1023, New Zealand 21 August 2013 Bay of Plenty District Health Board Cameron Road, Gate Pa, Tauranga 3112, New Zealand 1 January 2016 Capital and Coast District Health Board Riddiford St, Newtown, Wellington, New Zealand 1 January 2016 California Polytechnic State University 1 Grand Avenue, San Luis Obispo, CA 93407, USA 27 August 2013 Canterbury District Health Board P.O. Box 1600, Christchurch 8140, New Zealand 1 January 2016 Canterbury Urology Research Trust P.O. Box 917, Christchurch Central 8140, New Zealand 21 August 2017 Case Western Reserve University 10900 Euclid Avenue, Cleveland, Ohio 44106, USA 1 April 2002 Centrale Supélec Central Supelec 3 Rue Joliot Curie, 91190, Gif-sur-Yvette, France 23 September 2015 Centre Hospitalier de Saint Nazaire Hospital Centre of Saint Nazaire 11 Boulevard Georges Charpak, BP414, 44606 Saint-Nazaire Cedex, France 11 October 2016 České vysoké učení technické v Praze Czech Technical University in Prague Zikova 1903/4, 166 36 Praha 6, Czech Republic 23 September 2015 Coláiste na Tríonóide University of Dublin College Green, Dublin 2, Ireland 29 September 2015 Colorado School of Mines 1500 Illinois St., Golden, CO 80401, USA 1 April 2002 Colorado State University Fort Collins, Colorado 80523, USA 1 April 2002 Columbia University 211 Low Library, 535 West 116th Street, Mail Code 4324, NY 10027, USA 11 October 2016 Cornell University Ithaca, New York 14853, USA 1 April 2002 Ollscoil Chathair Bhaile Átha Cliath Dublin City University Glasnevin, Dublin 9, Ireland 23 September 2015 École Polytechnique Fédérale de Lausanne Federal Institute of Technology in Lausanne CE 3 316 (Centre Est), Station 1, CH-1015 Lausanne, Switzerland 1 April 2002 Eidgenössische Technische Hochschule Zürich ETH Zurich (Swiss Federal Institute of Technology in Zurich) Main building, Rämistrasse 101, 8092 Zurich, Switzerland 1 April 2002 Fachhochschule Bielefeld FH Bielefeld, University of Applied Science P.O. Box 10 11 13, D-33511 Bielefeld, Germany 17 September 2012 Freie Universität Berlin Free University of Berlin Kaiserswerther Str 16-18, 14195 Berlin, Germany 1 April 2002 Gdański Uniwersytet Medyczny Medical University of Gdansk M. Skłodowskiej-Curie 3a Street, 80-210 Gdańsk, Poland 9 January 2014 Göteborgs Universitet University of Gothenburg Box 100, SE-405 30 Gothenburg, Sweden 11 October 2016 Gottfried Wilhelm Leibniz Universität Hannover University of Hanover Postfach 6009, D-30060 Hannover, Germany 26 January 2012 Hacettepe Üniversitesi Hacettepe University The Rector’s Office, Beytepe, Ankara, Turkey 1 April 2002 Harvard University Massachusetts Hall, Cambridge, MA 02138, USA 11 October 2016 Hawke’s Bay District Health Board Corner Omahu Road and McLeod Street, Private Bag 9014, Hastings 4156, New Zealand 1 January 2016 Heinrich-Heine-Universität Düsseldorf Heinrich Heine University Düsseldorf 40204 Düsseldorf, Germany 1 April 2002 Hogeschool Gent University College Ghent Geraard de Duivelstraat 5, 9000 Gent, Belgium 1 April 2015 Hospital Universitario HM Madrid University Hospital HM Madrid Conil del Valle de Suchil Square, 16 - 28015 Madrid, Spain 9 January 2014 Indian Institute of Technology Bombay IIT Bombay, Powai, Mumbai 400 076, Maharashtra, India 1 April 2002 Indian Institute of Technology Kanpur Indian Institute of Technology, Kalyanpur, Kanpur-208016, India 1 April 2002 Indiana University 107 S. Indiana Avenue, Bloomington, IN, 47405-7000, USA 22 March 2010 Institiúid Teicneolaíochta Phort Láirge Waterford Institute of Technology Main Campus, Cork Road, Waterford, Ireland 17 May 2011 Instituto IMDEA Software IMDEA Software Institute UPM Campus Montegancedo, 28223 Pozuelo de Alarcón, Madrid, Spain 23 September 2015 Interuniversitair Micro-Elektronica Centrum Interuniversity Micro Electronics Centre imec 1, Kapeldreef 75, 3001 Leuven, Belgium 1 April 2002 Iowa State University Iowa State University, Ames, Iowa 50011, USA 1 April 2002 Institut für Innovation, Transfer und Beratung gemeinnützige GmbH The Institute for Innovation, Transfer and Consulting Berlinstraße 107a, 55411 Bingen, Germany 27 August 2013 Julius-Maximilians-Universität Würzburg University of Wurzburg Sanderring 2, 97070 Würzburg, Germany 21 October 2015 Kansas State University Manhattan, KS 66506, USA 1 April 2002 Karlsruher Institut für Technologie Karlsruhe Institute of Technology P.O. Box 6980, 76049 Karlsruhe, Germany 26 July 2011 Karolinska Institutet Karolinska Institute SE-171 77 Stockholm, Sweden 22 March 2010 Katholieke Universiteit Leuven Catholic University of Leuven Oude Markt 13, 3000 Leuven, Belgium 23 September 2015 Kauno Technologijos Universitetas Kaunas University of Technology K. Donelaičio g. 73, 44249, Kaunas, Lithuania 18 January 2012 Københavns Universitet University of Copenhagen Nørregade 10, PO Box 2177, 1017 Copenhagen K, Denmark 11 July 2012 Lawrence Berkeley National Laboratory Lawrence Berkeley National Laboratory, 1 Cyclotron Road, Berkeley, CA 94720, USA 1 April 2002 Leids Universitair Medisch Centrum Leiden University Medical Centre Albinusdreef 2, 2333 ZA Leiden, Netherlands 21 August 2014 Louisiana State University Baton Rouge, Louisiana 70803, USA 1 April 2002 Ludwig-Maximilians-Universität München Ludwig Maximilian University of Munich Geschwister-Scholl-Platz 1, 80539 Munich, Germany 12 October 2010 Martin-Luther-Universität Halle-Wittenberg Martin Luther University of Halle-Wittenberg Universitätsring 19/20, 06108 Halle (Saale), Germany 1 April 2002 Maryland University College Park, MD 20742, USA 4 November 2013 Masarykova univerzita Masaryk University Žerotínovo nám. 617/9, 601 77 Brno, Czech Republic 12 October 2010 Massachusetts Institute of Technology 77 Massachusetts Avenue, Cambridge, MA MA 02139-4307, USA 1 April 2002 Massey University Private Bag 11 222, Palmerston North, 4442, Auckland, New Zealand 1 April 2002 McMaster University 1280 Main Street, Hamilton, Ontario L8S4L8, Canada 22 March 2010 Medizinische Universität Wien Medical University of Vienna Spitalgasse 23, 1090 Vienna, Austria 12 October 2010 Michigan State University Hannah Administration Building, 426 Auditorium Road, Room 150, East Lansing, MI 48824-2603, USA 1 April 2002 Mid Central District Health Board 50 Ruahine St Roslyn, Palmerston North 4442, New Zealand 1 January 2016 Middlemore Clinical Trials Esme Green Building, Middlemore Hospital, Hospital Rd, Papatoetoe, Auckland 2025, New Zealand 21 August 2014 Monash University Victoria 3800, Australia 4 March 2016 Nanyang Technological University 50 Nanyang Avenue, Singapore, 639798 26 July 2011 National University of Singapore 21 Lower Kent Ridge Road, Singapore, 119077 18 February 2016 New York University 70 Washington Square, New York, NY 10012, USA 2 November 2016 Norges teknisk-naturvitenskapelige universitet Norwegian University of Science and Technology NTNU, NO-7491 Trondheim, Norway 26 May 2010 North Carolina State University Office of the Chancellor, Campus Box 7001, A Holladay Hall, Raleigh, NC, 27695-7001, USA 20 May 2013 Northwestern University 633 Clark Street, Evanston, IL 60208, USA 23 January 2017 Ohio State University Student Academic Services Building, 281 W. Lane Ave., Columbus, OH 43210, USA 1 April 2002 Ollscoil Luimnigh University of Limerick Limerick, V94 T9PX, Ireland 17 May 2011 Ollscoil na hÉireann The National University of Ireland 49 Merrion Square, Dublin 2, Ireland 21 August 2014 Ostfalia Hochschule für angewandte Wissenschaften Ostfalia University of Applied Sciences Salzdahlumer Str. 46/48, 38302 Wolfenbüttel, Germany 1 April 2002 Ostravská univerzita University of Ostrava Dvořákova 7, 701 03 Ostrava, Czech Republic 12 October 2010 Otto-von-Guericke-Universität Magdeburg Otto von Guericke University Magdeburg Universitätsplatz 2, 39106 Magdeburg, Germany 1 April 2002 Philadelphia Health & Education Corporation (Drexel University College of Medicine) 2900 W Queen Ln, Philadelphia, PA 19129, USA 11 October 2016 Politecnico di Milano Polytechnic University of Milan Piazza Leonardo da Vinci, 32, 20133 Milano, Italy 1 April 2002 Purdue University Purdue University, 610 Purdue Mall, West Lafayette, IN 47907, USA 20 May 2013 Queensland University of Technology GPO Box 2434, Brisbane, QLD 4001, Australia 19 February 2016 Radboud Universiteit Nijmegen Radboud University Nijmegen Comeniuslaan 4, 6525 HP Nijmegen, Netherlands 12 October 2010 Rheinisch-Westfälische Technische Hochschule Aachen RWTH Aachen University Templergraben 55, 52056 Aachen, Germany 1 April 2002 Rijksuniversiteit Groningen University of Groningen P.O. Box 72, 9700 AB Groningen, Netherlands 26 January 2012 Ruhr-Universität Bochum Ruhr University Bochum Universitätsstraße 150, 44801 Bochum, Germany 1 April 2002 Ruprecht-Karls-Universität Heidelberg Heidelberg University Seminarstraße 2, 69117 Heidelberg, Germany 22 March 2010 Rutgers, The State University of New Jersey Department of University Communications and Marketing, Rutgers, The State University of New Jersey, 96 Davidson Road, Piscataway, NJ 08854-8062, USA 3 April 2012 Sapienza University of Rome Piazzale Aldo Moro 5, Roma, Italy 23 September 2015 Southern District Health Board 201 Great King St, Dunedin, 9016, New Zealand 1 January 2016 Southern Illinois University 1263 Lincoln Drive, Carbondale, IL 62901-6899, USA 1 April 2002 Spitalul Clinic de Urgenta Floreasca Floreasca Hospital Emergency Clinical Hospital of Bucharest Calea Floreasca nr. 8, sector 1, Bucuresti, cod 014461, Romania 22 August 2013 Stanford University 450 Serra Mall, Stanford, CA 94305–2004, USA 1 April 2002 Stockholms Universitet Stockholm University SE-106 91 Stockholm, Sweden 23 September 2015 Sveriges Lantbruksuniversitet Swedish University of Agricultural Sciences P.O. Box 7070, SE-750 07 Uppsala, Sweden 1 April 2002 Syddansk Universitet University of Southern Denmark Campusvej 55, DK-5230 Odense M, Denmark 11 October 2016 Sydney Local Health District Post Office Box M30, Missenden Road NSW 2050, Australia 11 October 2016 Szegedi Tudományegyetem University of Szeged H-6720 Szeged, Dugonics square 13, Hungary 12 May 2016 Technische Hochschule Bingen University of Applied Sciences Bingen Berlinstraße 109, 55411 Bingen am Rhein, Germany 9 January 2014 Technische Universität Clausthal Clausthal University of Technology Adolph-Roemer-Strasse 2A, D-38678 Clausthal-Zellerfeld, Germany 1 April 2002 Technische Universität Dresden Dresden University of Technology Dezernat 8, ServiceCenterStudium, 01062 Dresden, Germany 1 April 2002 Technische Universität Kaiserslautern The University of Kaiserslautern TU Kaiserslautern, Postfach 3049, 67653 Kaiserslautern, Germany 25 February 2015 Technische Universität München Munich University of Technology Arcisstraße 21, D-80333 Munich, Germany 1 April 2002 Technische Universität Wien Vienna University of Technology Karlspatz 13, 1040 Vienna, Austria 8 August 2013 Technische Universiteit Delft Delft University of Technology Postbus 5, 2600 AA Delft, Netherlands 1 April 2002 Technische Universiteit Eindhoven Eindhoven University of Technology P.O. Box 513, 5600 MB Eindhoven, Netherlands 23 September 2015 Texas A&M University College Station, Texas, USA 1 April 2002 The British University in Egypt El Sherouk City , Suez Desert Road , Cairo 11837 - P.O. Box 43, Egypt 1 April 2002 The Pennsylvania State University 201 Old Main, University Park, Pennsylvania 16802, USA 1 April 2002 The State University of New York State University Plaza, 353 Broadway, Albany, NY 12246, USA 9 January 2014 Three Harbours Health Foundation C/O Waitemata District Health Board, Private Bag 93503, Takapuna, Auckland 740, New Zealand 21 August 2014 The University of Georgia Administration Building, Athens, GA 30602-1671, USA 4 November 2013 The University of Illinois System 108 Henry Administration Bldg., Urbana, IL 61801 USA 19 February 2016 The University of Melbourne Victoria 3010, Australia 26 January 2012 The University of Oklahoma 660 Parrington Oval, Norman, OK 73019-0390, USA 22 February 2011 The University of Queensland Brisbane, QLD 4072, Australia 20 May 2013 The University of the West Indies Regional Headquarters, Kingston 7, Jamaica, W.I. 1 April 2002 The University of Utah 201 Presidents Circle, Salt Lake City, UT 84112, USA 1 April 2002 Tierärztliche Hochschule Hannover University of Veterinary Medicine Hannover Postfach 71 11 80, 30545 Hannover, Germany 1 April 2002 Trường Đại học Nông Lâm Nong Lam University Linh Trung Ward, Thu Duc district, Ho Chi Minh City, Vietnam 19 February 2016 Tufts University Medford, MA 02155, USA 1 April 2002 Turun yliopisto University of Turku FI-20014 Turun yliopisto, Finland 15 February 2011 Umhat Alexandrovska Sofia Alexandrovska University Hospital Ul “Svti Georgi Sofiyski” 1. 1431 Sofia Center, Sofia, Bulgaria 12 October 2010 Universidad de Alcalá University of Alcala Pza. San Diego, s/n, 28801 - Alcalá de Henares, Madrid, Spain 11 October 2016 Universidad de Córdoba Córdoba University Avd. Medina Azahara, 5, 14071 Córdoba, Spain 22 March 2010 Universidad de Las Palmas de Gran Canaria University of Las Palmas de Gran Canaria Juan de Quesada, 30, 35001 Las Palmas de Gran Canaria, Spain 1 April 2002 Universidad de Sevilla University of Seville 4 San Fernando Str. Sevilla 41004, Spain 1 April 2002 Universidad de Valladolid University of Valladolid Secretaría General, Palacio de Santa Cruz, Plaza de Santa Cruz, 8, 47002 Valladolid, Spain 1 April 2002 Universidade de Coimbra University of Coimbra Rua Larga, Edifício Faculdade de Medicina (R/Ch. Esq.), 3004-504 Coimbra, Portugal 1 April 2002 Universidade de Lisboa University of Lisbon Alameda da Universidade, Cidade Universitaria 1649-004 Lisboa, Portugal 18 December 2013 Universidade de Santiago de Compostela University of Santiago de Compostela Praza do Obradoiro, s/n, 15782 Santiago de Compostella, Spain 1 April 2002 Universidade do Minho University of Minho Largo do Paço, 4704-553 Braga, Portugal 22 February 2011 Universidade do Porto Porto University Reitoria da U.Porto, Praça Gomes Teixeira, 4099-002 Porto, Portugal 22 August 2013 Universidade Federal de Lavras Federal University of Lavras P.O. Box 3037, CEP 37200-000, Lavras, Brazil 4 November 2013 Università degli Studi del Piemonte Orientale “Amedeo Avogadro” University of Eastern Piedmont Amedeo Avogadro Via Duomo, 6, 13100 Vercelli VC, Italy 23 September 2015 Università degli Studi di Messina University of Messina Piazza Pugliatti, 1 - 98122 Messina, Italy 11 October 2016 Università degli Studi di Milano University of Milan Via Festa del Perdono 7 - 20122 Milano, Italy 4 November 2013 Università degli Studi di Torino University of Turin Via Verdi, 8 - 10124 Turin, Italy 11 October 2016 Università degli Studi di Trento University of Trento Via Calepina, 14 - 38122 Trento, Italy 12 October 2010 Università di Padova University of Padua Via 8 Febbraio, 2 - 35122 Padova, Italy 11 October 2016 Università di Pisa University of Pisa Lungarno Antonio Pacinotti 43, 56126, Pisa, Italy 12 January 2017 Universitat Autònoma de Barcelona Autonomous University of Barcelona Plaça Cívica, 08193 Bellaterra, Cerdanyola del Vallès, Spain 11 October 2016 Universität Bonn Bonn University Regina-Pacis-Weg 3, D-53113, Bonn, Germany 12 January 2017 Universitat de Girona University of Girona Plaça Sant Domènec, 3, Edifici Les Àligues, 17004 Girona, Italy 9 January 2014 Universität des Saarlandes University of Saarland 66123 Saarbrücken, Germany 23 September 2015 Universität Duisburg-Essen University of Duisburg-Essen Gebäude LG, Forsthausweg 2, 47057 Duisburg, Germany 9 January 2014 Universität Koblenz-Landau University of Koblenz and Landau Postfach 1864, 55008 Mainz, Germany 23 September 2015 Universität Paderborn Paderborn University Warburger Str. 100, 33098 Paderborn, Germany 23September 2015 Universitat Politècnica de Catalunya Polytechnic University of Catalonia Campus Nord, Calle Jordi Girona, 1-3, 08034 Barcelona, Spain 1 April 2002 Universitat Pompeu Fabra Pompeu Fabra University Mercè building, Plaça de la Mercè, 10-12, 08002 Barcelona, Spain 23 September 2015 Universität Potsdam University of Potsdam Am Neuen Palais 10, House 9, 14469 Potsdam, Germany 1 April 2002 Universität Regensburg University of Regensburg Universitätsstraße 31, 93053 Regensburg, Germany 29 July 2013 Universität Rostock University of Rostock 18051 Rostock, Germany 9 January 2014 Universität Stuttgart University of Stuttgart Postfach 10 60 37, 70049 Stuttgart, Germany 22 February 2011 Universität Ulm Ulm University Helmholtzstraße 16, 89081 Ulm, Germany 9 January 2014 Universität Wien University of Vienna Universitätsring 1, 1010 Vienna, Austria 19 February 2016 Universität zu Köln University of Cologne Albertus-Magnus-Platz, 50923 Köln, Germany 11 October 2016 Universität Zürich University of Zurich Rämistrasse 71, CH-8006 Zürich, Switzerland 23 September 2015 Universitatea Alexandru Ioan Cuza Alexandru Ioan Cuza University Bulevardul Carol I, Nr.11, 700506, Iaşi, România 23 September 2015 Université Claude Bernard Lyon 1 Claude Bernard University Lyon 1 43 boulevard du 11 Novembre 1918, 69622 Villeurbanne cedex, France 11 October 2016 Université d’Angers University of Angers Présidence, 40, rue de Rennes - BP 73532, 49035 - Angers cedex 01, France 23 September 2015 Université d’Artois University of Artois 9, rue du Temple, BP 10665, 62030 Arras cedex, France 23 September 2015 Université de Caen Normandie University of Caen Normandy Esplanade de la Paix, CS 14032, 14032 CAEN cedex 5, France 4 November 2013 Université de Lausanne University of Lausanne 9, rue du Temple, BP 10665, 62030 Arras cedex, France 1 April 2002 Université François-Rabelais de Tours François Rabelais University of Tours Esplanade de la Paix, CS 14032, 14032 CAEN cedex 5, France 11 October 2016 Universiteit Antwerpen The University of Antwerp Prinsstraat 13, 2000 Antwerp, Belgium 22 March 2010 Universiteit Gent Ghent University Campus Ufo, University Forum, Sint-Pietersnieuwstraat 33, B-9000 Ghent, Belgium 1 April 2002 Universiteit Hasselt University of Hasselt Martelarenlaan 42, 3500 Hasselt, Belgium 26 January 2012 Universiteit Maastricht Maastricht University Minderbroedersberg 4-6, 6211 LK Maastricht, Netherlands (P.O. Box 616 6200 MD) 11 October 2016 Universiteit Stellenbosch Stellenbosch University Private Bag X1, Matieland, 7602, South Africa 11 April 2017 Universiteit Utrecht Utrecht University P.O. Box 80125, 3508 TC Utrecht, Netherlands 1 April 2002 Universiteit van Amsterdam University of Amsterdam P.O. Box 19268, 1000 GG Amsterdam, Netherlands 9 January 2014 Universiteit van Pretoria University of Pretoria Private bag X20, Hatfield 0028, South Africa 4 November 2013 Universitetet i Bergen University of Bergen P.O. Box 7800, 5020 Bergen, Norway 1 April 2002 Universitetet i Oslo University of Oslo P.O. Box 1072, Blindern, 0316 Oslo, Norway 22 March 2010 Universitetssykehuset Nord-Norge University Hospital of North Norway P.O. Box 100, 9038 Tromsø, Norway 11 October 2016 University of Alberta 116 Street and 85 Avenue, Edmonton, Alberta T6G 2R3, Canada 1 April 2002 University of Arkansas Fayetteville, AR 72701, USA 20 May 2013 University of British Columbia 2329 West Mall, Vancouver, BC, Canada V6T 1Z4 1 April 2002 University of California, Berkeley Berkeley, CA 94720-1234, USA 1 April 2002 University of California, Davis 1 Shields Ave, Davis, CA 95616, USA 1 April 2002 University of Cape Town Private Bag X3, Rondebosch 7701, South Africa 23 September 2015 University of Connecticut Storrs, CT 06269, USA 11 October 2016 University of Florida Gainesville, FL 32611, USA 1 April 2002 University of Georgia Administration Building, Athens, GA 30602-1671, USA 20 May 2013 University of Guelph 50 Stone Road East, Guelph, Ontario, Canada, N1G 2W1 1 April 2002 University of Houston Houston, Texas 77204, USA 1 April 2002 University of Kentucky Lexington, Kentucky 40506, USA 20 May 2013 University of Louisville Louisville, KY 40292, USA 9 January 2014 University of Manitoba Winnipeg, Manitoba, Canada R3T 2N2 1 April 2002 University of Massachusetts Medical School 55 Lake Avenue North, Worcester, Massachusetts 01655, USA 20 May 2013 University of Memphis Memphis, TN 38152, USA 22 March 2010 University of Michigan 500 S. State Street, Ann Arbor, MI 48109 USA 1 April 2002 University of Minnesota, Twin Cities 3 Morrill Hall, 100 Church St. S.E., Minneapolis MN 55455, USA 1 April 2002 University of Missouri Columbia, MO 65211, USA 1 April 2002 University of Nebraska–Lincoln 1400 R Street, Lincoln, NE 68588, USA 4 November 2013 University of New England Armidale, NSW 2351, Australia 1 April 2002 University of New South Wales Sydney, NSW 2052, Australia 1 April 2002 University of North Carolina at Chapel Hill South Building, CB #9100, Chapel Hill, NC 27599 , USA 21 October 2015 University of Pennsylvania Philadelphia, PA 19104, USA 1 April 2002 University of Queensland Brisbane, QLD 4072, Australia 1 April 2002 University of South Carolina Columbia, SC 29208-0001, USA 4 March 2016 University of South Florida 4202 E. Fowler Avenue, Tampa, FL 33620, USA 18 August 2014 University of Southern California 3500 South Figueroa Street, UGB 210, Los Angeles, CA 90089-8015, USA 11 October 2016 University of Sydney Camperdown, NSW 2006, Australia 1 April 2002 University of Technology Sydney PO Box 123, Broadway NSW 2007, Australia 1 April 2002 University of Tennessee Knoxville, Tennessee 37996, USA 1 April 2002 University of Texas at Austin Main Building (MAI), 110 Inner Campus Drive, Austin, TX 78705, USA 1 April 2002 University of Tulsa 800 South Tucker Drive, Tulsa, Oklahoma 74104, USA 1 April 2002 University of Washington 280 Gerberding Hall, Box 351248, Seattle, WA 98195, USA 5 April 2017 University of Waterloo 200 University Avenue West, Waterloo, Ontario, N2L 3G1, Canada 19 February 2016 University of Western Australia 35 Stirling Highway, Perth WA 6009, Australia 1 October 2015 University of Wisconsin, Madison Madison, Wisconsin, WI 53706, USA 1 April 2002 Univerzita Karlova Charles University Ovocný trh 5, Prague 1, 116 36, Czech Republic 12 October 2010 Uniwersytet Medyczny w Łodzi Medical University of Lodz Pl. Hallera 1, 90-647 Lodz, Poland 12 October 2010 Uppsala universitet Uppsala University P.O. Box 256, SE-751 05 Uppsala, Sweden 22 March 2010 Vinnitsa National Medical University 56, Pirogova Str., 21018, Vinnytsya, Ukraine 12 October 2010 Virginia Polytechnic Institute and State University 800 Washington Street, SW, Suite 150, Blacksburg, VA 24061, USA 1 April 2002 Wageningen University and Research PB 9101, 6700 HB Wageningen, Netherlands 9 January 2014 Waikato District Health Board Pembroke Street, Hamilton West, Hamilton 3204, New Zealand 1 January 2016 Wake Forest University Winston-Salem, NC 27109, USA 11 July 2012 Washington University in St Louis 1 Brookings Drive, St Louis, MO 63130 , USA 22 March 2010 Western University of Health Sciences Bursar’s Office, 309 East Second Street, Pomona, CA 91766-1854, USA 11 October 2016 Westfälische Wilhelms-Universität Münster University of Muenster Schlossplatz 2, 48149 Münster, Germany 1 April 2002 Wichita State University 1845 Fairmount St. Wichita, Kansas 67260, USA 17 May 2011 Yale University New Haven, CT 06520, USA 22 March 2010 Αριστοτέλειο Πανεπιστήμιο Θεσσαλονίκης Aristotle University of Thessaloniki Egnatia Street GR-54124, Thessaloniki, Greece 1 April 2002 Εθνικό Μετσόβιο Πολυτεχνείο National Technical University of Athens Zografou Campus, 9, Iroon Polytechniou str, 15780 Zografou, Greece 22 February 2011 Εθνικόν και Καποδιστριακόν Πανεπιστήμιον Αθηνών National and Kapodistrian University of Athens National and Kapodistrian University of Athens, Zografou, Athens, Greece 21 August 2014 Ινστιτούτου Πληροφορικής Institute of Computer Science Foundation for Research and Technology - Hellas (FORTH) Institute of Computer Science, 100 N. Plastira, Vassilika Vouton, GR-700 13 Heraklion, Crete, Greece 1 April 2002 Πανεπιστήμιο Κρήτης The University of Crete Rectors Office, University of Crete, Gallos University Campus, Rethymnon, Crete, GR-74100, Greece 21 August 2014 Πανεπιστήμιο Πατρών University of Patras 26504 Rio Achaia, Patras, Greece 21 August 2014 Қазақстан-Британ техникалық университеті Kazakh-British Technical University Tole bi st. 59, 050000, Almaty City, Republic of Kazakhstan 1 April 2002 . . . . . . . . . . . . אוּנִיבֶרְסִיטַת תֵּל-אָבִיב Tel Aviv University The Carter Building, Room 108, Ramat Aviv, 69978, Israel 26 February 2016 אוניברסיטת בן-גוריון בנגב Ben-Gurion University of the Negev PO Box 653, Beer-Sheva, 8410501, Israel 26 February 2016 הטכניון – מכון טכנולוגי לישראל Ben-Gurion University of the Negev Technion- Israel Institute of Technology, Technion City - Haifa, 3200003, Israel 23 September 2015 جامعة الملك عبد العزيز‎ King Abdulaziz University P.O. Box 80200, Jeddah 21589, Saudi Arabia 7 November 2011 جامعه حلوان Helwan University Al Sikka Al Hadid Al Gharbeya, Al Masaken Al Iqtisadeyah, Qism Helwan, Cairo Governorate, Egypt 23 September 2015 Pusan National University 2, Busandaehak-ro 63beon-gil, Geumjeong-gu, Busan, 46241, Republic of Korea 26 July 2011 China Agricultural University 17 Qinghua E Rd, Haidian Qu, Beijing Shi, China, 100083 4 November 2013 Nanjing Agricultural University China, Jiangsu Sheng, Nanjing Shi, Xuanwu Qu: 210014 4 November 2013 ## Explanatory note (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 https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. --- Source: https://www.legislation.gov.uk/uksi/2018/217 (the official version) Page: https://openlegislation.uk/research-and-development-qualifying-bodies-tax-order-2018 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.