Construction

Overcoming challenges and uncertainties;
Designing and making products;
Suggesting a more cost effective process;
Suggesting a more time efficient process;
Time spent researching and development of current projects;
Seeking to improve processes, services, materials or devices;
Production of prototypes or performance testing;
Development of software or IT solutions;
Investment in failed projects or developed products that are never launched/used;
Efficiency of product, process or service;
Employing any staff of a highly skilled background or with technical or scientific background;

Staff Costs – PAYE employee costs (salary, national insurance and employer pension) are apportioned for their time spent on the R&D project plus any reimbursed associated business expenses.
Subcontracted R&D – You can claim 65% of what you paid your subcontractor in respect of R&D activities
Software – Purchased for R&D purposes and costs apportioned for any subsequent use.
Utilities & Consumables – Water, fuel, power, wastage material and material used in the project.
Prototypes – Produced for R&D purposes