Understanding R&D in the construction sector2 min read
Due to a lack of awareness, this is vastly under the claimed area of R&D Tax Relief as much of the processes used in construction involve some form or research or development. In this area, R&D could be being carried out in both the planning and prototype phases as well as on-site within the build.
Architects are constantly stretching the boundaries of design and as such those responsible for turning the drawings into reality are constantly coming up with solutions in relation to energy efficiency, visual effect and the ability to withstand the environment.
Examples of problems to be solved through R&D within this sector
- How to reduce or negate the carbon footprint of buildings through the use of alternative materials or building methods
- How to meet the expectations of the architects, clients and planning authorities by executing plans
- How to increase energy efficiency, producing energy and using this in the most effective way
- How to create or experiment with new building materials to use them to the best of their ability
Examples of what constitutes R&D in these sectors
The HMRC test as to whether a Company is performing R&D is whether there is ‘appreciable improvement’ in a situation as a result of ‘addressing a scientific and technological uncertainty’.
- Designing a new eco-friendly roof covering which will regenerate over time and provide an environment for insects
- Creating bespoke elements to properties that fit the use and purpose for which they are intended
- Implementing and experimenting with materials to improve characteristics of existing buildings such as their acoustics or energy efficiency