R&D tax relief, sector by sector
R&D tax relief for life sciences companies
For periods from April 2024 grants no longer reduce the claim; the sponsor usually claims a CRO's work, and trial volunteer payments qualify.
→R&D tax credits for biotech companies
Most biotechs are loss-making and R&D-intensive, so ERIS can pay up to 26.97p per £1 of qualifying spend. The intensity test, grants and the PAYE cap.
→R&D tax credits for medtech companies
Medical device R&D tax relief: which development and regulatory work qualifies, and how prototypes and clinical evaluation enter a claim.
→R&D tax relief for agritech companies
Agritech companies claim R&D tax relief on crop science, precision farming and livestock technology. What qualifies, current rates and who claims a grant.
→R&D tax relief for AI and robotics companies
Fine-tuning an available model is usually not R&D; an architecture the field lacks, or closing the sim-to-real gap, can be. Which data and compute costs count.
→R&D tax credits for space and satellite technology
R&D tax relief for space companies: satellite platforms, propulsion, ground segment and in-orbit technology, with grant funding and ERIS handled properly.
→R&D tax credits for aerospace and defence
Who claims on a prime contract or subcontract, when certification work counts as R&D, and why another programme's classified results need not block it.
→R&D tax credits for cleantech and energy
R&D tax relief for cleantech and energy companies: storage, hydrogen, grid and marine technology, with grant funding under the merged scheme.
→R&D tax credits for semiconductors and photonics
R&D tax relief for semiconductor and photonics companies: device, process and packaging development, claimed by chartered advisers in South Wales.
→R&D tax relief for software development
Software development qualifies for R&D tax relief only where it advances the technology. Where claims stand up, where they fail and the current rates.
→R&D tax credits for engineering firms
Which engineering work meets HMRC's R&D test — civil, mechanical, electrical, process — which costs qualify, and where the line falls.
→R&D tax relief for manufacturing companies
Where process improvement crosses into qualifying R&D, and how prototype, pilot plant and trial-run costs are treated in a manufacturing claim.
→R&D tax relief for construction
Construction R&D tax relief: what qualifies against the competent professional test — ground behaviour, structural form, materials — and who claims.
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