To ask the Chancellor of the Exchequer how many companies have been investigated for fraud in the claiming of (a) research and development tax credits and (b) vaccines research relief since their inception; how many were found to be claiming fraudulently in each case; and if he will make a statement. (82155)

Information regarding the underlying reasons for individual investigations and penalties is held locally and could be provided only at disproportionate cost. Published in December 2005, “Supporting growth in innovation: next steps for the R and D credit” announced that HMRC will set up specialist R and D units, which will develop expertise to ensure a more consistent handling of claims, together with an effective focus on non-compliance.