Businesses may claim revenue-based expenditure for staff costs, utilities, consumables, software licences and some third-party expenses. For accounting periods starting on or after 1 April 2023, claimants may also include expenditure incurred on cloud computing and data licences. Relief cannot be claimed on items of a capital nature, such as the purchase of plant and machinery, although R&D capital allowances may be available. Development costs capitalised as intangible assets may potentially be eligible to the extent they are revenue in nature for R&D tax purposes.