Qualifying Income

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The types of income that qualify can arise, for example, from the following:

  • Selling patented products
  • Licensing out patent rights
  • Selling patented rights
  • Income arising from infringement of your patent rights - e.g. damages awarded
  • Income from use of a patented manufacturing process *
  • Income from provision of a service reliant on a patented tool *

Note: * For these examples you will have to attribute a notional royalty to the patent to determine the income that qualifies for Patent Box.

Once your patent is granted, profits arising from the period between filing your application and grant of your patent (up to a maximum of 6 years) may qualify for Patent Box. However, no profits arising prior to April 2013 when Patent Box came into force will qualify.