Farming and horticulture projects that may qualify for R&D tax relief include:

  • Fertilisers, pest and weed control;
  • Adapting to atmospheric conditions e.g. silage wrap;
  • Development of new machinery and components or adaption of existing e.g. robotics for a particular task;
  • Maximise yield through soil management and smart irrigation;
  • Processes to reduce waste and/or reuse waste products e.g. bio-fuels;
  • Feed supplements to improve livestock production and reproduction;
  • Use of sensors, drones and satellite technology; or,
  • Vertical farming or hydroponics.

Farming and Horticulture Case Studies

Whartons Nurseries

Whartons Nurseries

Food and drink projects that may qualify for R&D tax relief include:

  • Healthy ready meals with fewer preservatives and less salt;
  • Improving food content nutritional value;
  • Developing ingredients or food formulas that are both new and sustainable;
  • Mitigating allergies such as dairy and gluten whilst maintaining taste;
  • Improving the texture, taste and consistency of the food;
  • Development of faster, healthier and safer food handling;
  • Improving shelf life through variation of processing, storage temperature and packaging;
  • Developing better ways to minimise contamination, waste and spoilage; or,
  • Scaling up sample batches in a kitchen test environment to full production speed and quantity;

What activities can be included in a R&D project?

  • defining technical objectives;
  • identifying uncertainties;
  • feasibility studies, reviewing new and competing technologies;
  • analysing, designing and developing the technology;
  • producing technical specification or other documents to explain and support the R&D project and advancement;
  • testing the product, process, service or software;
  • planning and managing projects;
  • administration, finance and personnel services specifically required to support R&D activities;
  • training to support R&D.

What expenditure can be claimed for in a R&D project?

  • Staff Costs – Employee costs (salary, national insurance and employer pension) are apportioned for their time spent on the R&D project plus any reimbursed associated business expenses.
  • Software – Purchased for R&D purposes and costs apportioned for any subsequent use.
  • Subcontracted R&D – You can claim 65% of what you paid your R&D subcontractor.
  • Utilities & Consumables – Water, fuel, power and material used in the project.
  • Prototypes – Produced for R&D purposes
 

Call us to claim R&D tax credits - 0800 195 7516