- Project plans
- Project activities
- Legislation and standards
- Industry context
Last edited 28 Oct 2014
Research and development tax relief
To help develop this article, click 'Edit this article' above.
It is designed to provide support to companies who invest in research and development (R&D), to help bring new products to market, to develop new processes, or to improve existing products or processes.
This article is aimed primarily at companies operating in the UK, there are similar schemes in many EU countries.
There are two schemes available to UK companies, an SME Scheme, aimed at Small to Medium Sized Companies and a Large Company Scheme for companies that do not meet the criteria of the SME Scheme.
To qualify for the SME Scheme the following criteria need to be met:
- The company (and its associated companies, subsidiaries, parent, JV) should employ less than 500 people and the company's (and its associated companies) should have a combined balance sheet less than €86m or a combined turnover less than €100m.
- The company must be performing the R&D for its own benefit and not be paid by someone else to perform the R&D for them.
- The company must not be in receipt of some other form of EU Notifiable State Aid associated with the project. EU Notifiable State Aid includes funding from some Local Government Organisations, the Technology Strategy Board, and the Manufacturing Advisory Service.
Any company that does meet the criteria of the SME Scheme is eligible to claim under the Large Company Scheme.
 Related articles on Designing Buildings Wiki
Featured articles and news
HAB is a bridge design concept which incorporates an integrated hydraulic system in order to carry more weight.
ICE publish a discussion paper looking at the role of the engineer in creating inclusive cities.
A PQP describes the activities, standards, tools and processes necessary to achieve quality in a project's delivery.
How Lidl has been actively working to reinforce their brand through sustainability.
Association of British Insurers describe full-scale cladding tests as 'utterly inadequate'.
This article examines the changing policy commitments and evolving definitions of the zero carbon home.
Researchers believe they may have created a 'game-changing' new form of concrete using graphene.
Grouting refers to the injection of materials into a soil or rock formation to change its physical characteristics.
Part of Designing Buildings Wiki, BREEAM Wiki will advance knowledge sharing for the BRE family of sustainability tools.
From the decorative to the utilitarian, and from the photographed to the forgotten.
New BRE book considers the progression from project-based knowledge creation to whole-life urban knowledge management.
This CIOB article explores the concept of value in building design and construction.