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Expert Corner

Intellectual Property expert

Patent Box – how do you qualify?

What Patents are Qualifying patents?

The proposed legislation limits qualifying patents to those currently valid and granted by the UK Intellectual Property Office or the European Patent Office or currently valid and granted in any of the following jurisdictions:

Austria, Bulgaria, The Czech Republic, Denmark, Estonia, Finland, Germany, Hungary, Poland, Portugal, Romania, Slovakia and Sweden.

Supplementary Protection Certificates, regulatory data protection and plant variety rights also qualify (however utility patents or similar “second tier rights” do not).

What profits are Qualifying profits?

Qualifying profits include worldwide income and cover profits from both the sale of products covered by a qualifying patent and the sale of products incorporating an invention covered by a qualifying patent (e.g. for a patented printer cartridge designed to be installed into a printer and not removed until empty, the income from the sale of a printer including the cartridge as part of the package can qualify!)

Examples of the type of income that will qualify are:

– sales of patented items
– patent royalties and other income from licensing
– income from products incorporating a patented element
– income from the sale of patents and infringement income
– sales of spare parts

Where the qualifying patent is for a process the income from the sale of products made by that process are not directly included in the patent box. Instead, a notional royalty rate can be used to determine the amount of qualifying profit that is eligible for the lower tax rate.

The regime is due to begin 1 April 2013. There will however be transitional provisions phasing in benefits over the first 5 years. 60% relief will be available in 2013/2014 increasing annually by 10 to 100% relief available in 2017/2018.

This provides only a basic overview of the Patent Box benefits. Please contact Claire Rutherford for more details.

 

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