REGISTER now: Visser ai webinar - BEYOND THE HYPE: AI IN PATENT PROSECUTION
​

UK Government confirms Patent Box scheme

No items found.
​
March 27, 2012
Additional information
Chevron icon
Info
Tags
Life
Patent Strategy
Table of contents
Chevron icon
Table of contents
  • Toc Heading
  • Toc Heading

Chancellor George Osborne confirmed in his 2012 Budget that the proposed Patent Box scheme will go ahead.

When fully phased in, the rate of Corporation Tax on profits attributed to patents will be 10%. This is coupled with a reduction in the basic rate of Corporation Tax from its current level of 26% to 24% from April 2012 and to 22% from April 2013.

The Patent Box is intended to encourage companies to base their R&D and manufacturing operations within the UK by making the country more competitive with other European countries.

The confirmation of the Patent Box was a contributing factor in GSK announcing on 22 March that it would be investing £500m across its UK manufacturing sites to increase production of key active ingredients for its pharmaceutical products and vaccines. This will result in the creation of up to 1,000 new jobs and include the location of a new manufacturing facility at Ulverston in Cumbria.

GSK’s CEO Sir Andrew Witty said: “The introduction of the Patent Box has transformed the way in which we view the UK as a location for new investments, ensuring that the medicines of the future will not only be discovered, but can also continue to be made here in Britain.”

EIP can advise on the IP strategy considerations for gaining the most benefit from the Patent Box. Click here to read our guidance note or contact our IP strategists.

Recent Case Reports

See all Case Reports

Invalidity of juicer patent upheld on appeal
03 November 2026
The Court of Appeal upheld the invalidity of Hurom’s juicer patent for lack of inventive step, while clarifying the admissibility requirements for patent amendments and the use of the unamended description when construing amended claims. It also confirmed the UPC’s jurisdiction over infringement in Poland despite Poland not being a UPCA Contracting Member State, but found that Hurom had failed to establish infringement under Polish law.
​
Evidence preservation doesn’t stretch to interrogation
03 November 2026
The Court of Appeal confirmed that evidence-preservation orders may be granted ex parte where there is a demonstrable risk that evidence could be destroyed or become unavailable, and that such orders may extend to relevant commercial and promotional documents. However, Art. 60 UPCA does not permit a bailiff or expert to question the defendant’s personnel on substantive technical matters, which must instead be handled under the Court’s control.
​
UPC Court of Appeal clarifies claim construction, the role of party experts, and provisional measures in direct-competition cases
03 November 2026
The CoA’s decision of 30 April 2025 in Insulet v EOFlow provides important guidance on claim construction, the role of party-appointed experts and the requirements for provisional injunctions.
​