New or improved
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!