In the UK a commercial profit making company, even if it is doing research would still be subject to a form of local property tax called business rates[0]. Wher

In the UK a commercial profit making company, even if it is doing research would still be subject to a form of local property tax called business rates[0]. Whereas a university would likely get relief from such taxes. [0] https://en.wikipedia.org/wiki/Business_rates_in_England https://en.wikipedia.org/wiki/Business_rates_in_England