What is new knowledge, or new or improved processes, services or goods?
New knowledge is knowledge that is not currently publicly available.
New or improved processes, services or goods are created when something is changed or adapted to the point where it is ‘better’ than the original.
You must have the intention of creating new knowledge, or new or improved processes, services or goods, for your R&D to be eligible for the RDTI.
Are you confident that your R&D may meet our criteria? Great! Now you might like to find out what aspects of your R&D project you can claim costs for.
What R&D activities can I claim for?
The RDTI lets you claim expenditure for a wide range of activities, provided they’re intrinsically related to the work you’re doing to resolve the uncertainty at the heart of your R&D.
The activities you can claim for fall into two broad groups - what the RDTI calls ‘core R&D activities’ and ‘supporting activities’.
If you answered “yes” to the five criteria above, it’s highly likely you will have at least one core R&D activity - and probably many supporting activities too!
Supporting activities aren’t core R&D, but support the core R&D you’re doing. If you have a core R&D activity, you will probably have a number of supporting activities you can claim for too.
Find out more about supporting activities here.
As its name suggests, core R&D activity forms the basis of the work you’re doing towards resolving the scientific or technological challenge at the heart of your R&D project.
Find out more about core R&D activity here.