Understanding R&D Eligibility
R&D eligible activities – sector based examples
Software, IT & Technology
Scientific/Technological Advance
(i) Developing AI-powered platforms capable of processing high-volume real-time data securely and efficiently.
(ii) Creating machine learning models for fraud detection or predictive analytics beyond existing industry capability.
(iii) Automating complex workflows using NLP or intelligent automation.
Related Scientific/Technological Advance
(i) Whether system architecture could maintain performance, scalability and low latency under large concurrent workloads without compromising security.
(ii) Whether sufficient model accuracy could be achieved while reducing false positives and maintaining explainability.
(iii) Whether software could reliably interpret unstructured language and replicate nuanced human decision-making processes.
Lifesciences & Healthcare
Scientific/Technological Advance
(i) Developing innovative drug delivery systems or medical devices.
(ii) Creating digital health platforms integrating real-time patient monitoring.
(iii) Improving pharmaceutical manufacturing processes.
Related Scientific/Technological Uncertainty
(i) Whether the formulation or device could achieve the required efficacy, stability and safety under operational conditions.
(ii) Whether clinical-grade accuracy and secure interoperability could be achieved across multiple data sources and devices.
(iii) Whether production variables could be controlled consistently to maintain product quality at scale.
Construction & Built Environment
Scientific/Technological Advance
(i) Developing complex foundation or structural engineering solutions for difficult sites.
(ii) Integrating smart building technologies and automated infrastructure systems
(iii) Improving fire safety or acoustic performance in complex developments.
Related Scientific/Technological Uncertainty
(i) Whether ground conditions and loading behaviour could be managed safely using available engineering methods.
(ii) Whether multiple technologies and control systems could operate reliably within a live building environment.
(iii) Whether materials and designs could achieve required compliance standards without adversely affecting other performance criteria.
Engineering & Manufacturing
Scientific/Technological Advance
(i) Improving manufacturing automation through robotics or computer vision.
(ii) Developing IoT-enabled industrial monitoring systems.
(iii) Designing high-performance mechanical or electronic systems.
Related Scientific/Technological Uncertainty
(i) Whether automated systems could consistently achieve the required precision and reliability under operational conditions.
(ii) Whether real-time sensor data could be transmitted, processed and analysed accurately within harsh operating environments.
(iii) Whether components could operate within required tolerances under thermal, mechanical or environmental stress.