R&D Burden & Innovation Tax

Manufacture of air and spacecraft and related machinery

ISIC 3030 3.6

Software publishing

ISIC 5820 2.8

Mixed farming

ISIC 150 3.1

Manufacture of vegetable and animal oils and fats

ISIC 1040 3

Manufacture of refined petroleum products

ISIC 1920 3.3

48 more industries

Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations ISIC 2023 Manufacture of pharmaceuticals, medicinal chemical and botanical products ISIC 2100 Manufacture of basic iron and steel ISIC 2410 Manufacture of communication equipment ISIC 2630 Manufacture of consumer electronics ISIC 2640 Manufacture of measuring, testing, navigating and control equipment ISIC 2651 Manufacture of irradiation, electromedical and electrotherapeutic equipment ISIC 2660 Manufacture of engines and turbines, except aircraft, vehicle and cycle engines ISIC 2811 Manufacture of motor vehicles ISIC 2910 Manufacture of parts and accessories for motor vehicles ISIC 2930 Building of ships and floating structures ISIC 3011 Manufacture of railway locomotives and rolling stock ISIC 3020 Manufacture of bicycles and invalid carriages ISIC 3092 Manufacture of medical and dental instruments and supplies ISIC 3250 Water collection, treatment and supply ISIC 3600 Materials recovery ISIC 3830 Sale of motor vehicles ISIC 4510 Maintenance and repair of motor vehicles ISIC 4520 Wholesale trade, except of motor vehicles and motorcycles ISIC 46 Retail sale via mail order houses or via Internet ISIC 4791 Freight transport by road ISIC 4923 Passenger air transport ISIC 5110 Warehousing and support activities for transportation ISIC 52 Warehousing and storage ISIC 5210 Courier activities ISIC 5320 Motion picture, video and television programme production activities ISIC 5911 Sound recording and music publishing activities ISIC 5920 Television programming and broadcasting activities ISIC 6020 Wireless telecommunications activities ISIC 6120 Other information technology and computer service activities ISIC 6209 Data processing, hosting and related activities ISIC 6311 Web portals ISIC 6312 Other monetary intermediation ISIC 6419 Other credit granting ISIC 6492 Management consultancy activities ISIC 7020 Architectural and engineering activities and related technical consultancy ISIC 7110 Research and experimental development on natural sciences and engineering ISIC 7210 Market research and public opinion polling ISIC 7320 Specialized design activities ISIC 7410 Activities of employment placement agencies ISIC 7810 Travel agency activities ISIC 7911 Activities of collection agencies and credit bureaus ISIC 8291 Hospital activities ISIC 8610 Medical and dental practice activities ISIC 8620 Other human health activities ISIC 8690 Library and archives activities ISIC 9101 Gambling and betting activities ISIC 9200 Repair of computers and peripheral equipment ISIC 9511

Growing of cereals (except rice), leguminous crops and oil seeds

ISIC 111 3

Silviculture and other forestry activities

ISIC 210 3.1

Marine fishing

ISIC 311 3.2

51 more industries

Mining of hard coal ISIC 510 Extraction of crude petroleum ISIC 610 Mining of iron ores ISIC 710 Processing and preserving of meat ISIC 1010 Processing and preserving of fish, crustaceans and molluscs ISIC 1020 Manufacture of dairy products ISIC 1050 Preparation and spinning of textile fibres ISIC 1311 Printing ISIC 1811 Manufacture of plastics products ISIC 2220 Manufacture of glass and glass products ISIC 2310 Manufacture of structural metal products ISIC 2511 Manufacture of computers and peripheral equipment ISIC 2620 Manufacture of electric motors, generators, transformers and electricity distribution and control apparatus ISIC 2710 Manufacture of batteries and accumulators ISIC 2720 Manufacture of domestic appliances ISIC 2750 Manufacture of lifting and handling equipment ISIC 2816 Manufacture of agricultural and forestry machinery ISIC 2821 Manufacture of jewellery and related articles ISIC 3211 Repair of fabricated metal products ISIC 3311 Construction of buildings ISIC 4100 Construction of roads and railways ISIC 4210 Construction of utility projects ISIC 4220 Electrical installation ISIC 4321 Plumbing, heat and air-conditioning installation ISIC 4322 Building completion and finishing ISIC 4330 Other specialized construction activities ISIC 4390 Wholesale of computers, computer peripheral equipment and software ISIC 4651 Retail sale in non-specialized stores with food, beverages or tobacco predominating ISIC 4711 Retail sale of clothing, footwear and leather articles in specialized stores ISIC 4771 Sea and coastal freight water transport ISIC 5012 Short term accommodation activities ISIC 5510 Wired telecommunications activities ISIC 6110 Computer programming activities ISIC 6201 Computer consultancy and computer facilities management activities ISIC 6202 Life insurance ISIC 6511 Non-life insurance ISIC 6512 Other activities auxiliary to financial service activities ISIC 6619 Activities of insurance agents and brokers ISIC 6622 Real estate activities with own or leased property ISIC 6810 Real estate activities on a fee or contract basis ISIC 6820 Accounting, bookkeeping and auditing activities; tax consultancy ISIC 6920 Technical testing and analysis ISIC 7120 Veterinary activities ISIC 7500 Organization of conventions and trade shows ISIC 8230 Packaging activities ISIC 8292 Defence activities ISIC 8422 Higher education ISIC 8530 Creative, arts and entertainment activities ISIC 9000 Operation of sports facilities ISIC 9311 Activities of professional membership organizations ISIC 9412 Hairdressing and other beauty treatment ISIC 9602

Support activities for petroleum and natural gas extraction

ISIC 910 3.4

Manufacture of wearing apparel, except fur apparel

ISIC 1410 3.2

Electric power generation, transmission and distribution

ISIC 3510 3.2

11 more industries

Accommodation ISIC 55 Event catering ISIC 5621 Legal activities ISIC 6910 Advertising ISIC 7310 Renting of video tapes and disks ISIC 7722 Private security activities ISIC 8010 General cleaning of buildings ISIC 8121 Landscape care and maintenance service activities ISIC 8130 Combined office administrative service activities ISIC 8211 Other education n.e.c. ISIC 8549 Residential nursing care facilities ISIC 8710

Distilling, rectifying and blending of spirits

ISIC 1101 2.9

Manufacture of furniture

ISIC 3100 2.8

Sale of motor vehicle parts and accessories

ISIC 4530 2.8

5 more industries

Restaurants and mobile food service activities ISIC 5610 Beverage serving activities ISIC 5630 Combined facilities support activities ISIC 8110 Activities of call centres ISIC 8220 Social work activities without accommodation for the elderly and disabled ISIC 8810