Construction projects that may qualify for R&D tax relief include:

  • Groundwork and substructual issues;
  • Environmental issues;
  • Parking and transport issues;
  • Energy efficiency of homes, how this was achieved;
  • Planning conditions imposed by local authorities and how these were overcome;
  • Any modular build element;
  • Making properties disabled friendly;
  • How space was maximised in a project;
  • Any issues with services on site; or,
  • Any conservation/listed building issues.

What activities can be included in a R&D project?

  • 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;

What expenditure can be claimed for in a R&D project?

  • 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

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