There are three crucial requirements for what qualifies as R&D

Are you seeking an advance in overall knowledge and capability?

  • Your company must be carrying out research and development that extends the overall knowledge or capability in a field of science or technology, not just the company’s own state of knowledge.
  • You must create or make an appreciable improvement to an existing process, material, device, product, or service through scientific or technological changes.
  • This can include creating or improving products, processes, or services.

Does the project address a scientific or technological uncertainty?

  • The project must address and attempt to overcome a scientific or technological uncertainty.

Is the knowledge being sought readily deducible by a competent professional in that field?

  • To qualify, your company must be seeking knowledge that is not readily deducible by a competent professional.