Construction, Architecture and Civil Engineering R&D Tax Credits

Architecture, Engineering & Construction R&D Tax Credits

Construction is one of the largest and most vital sectors in the UK economy. It employees over 3.1 million, and creates the infrastructure to enable economic growth within other sectors.

Innovation within the construction sector can be driven by a multitude of factors, including improving the running of construction projects, creating more sustainable alternatives to traditional methods or meeting unique design or client requests.

As a result, innovative construction projects can consist of new or modified system designs, renovation techniques, specialist materials, 3D printing, waste infrastructures, engineering solutions, green materials and more.

R&D tax credits offer an additional tax deduction of up to 130% (SME example) off all qualifying innovation spend (changing to 86% on all expenditure on or after the 1^st April 2023 (View R&D tax credit changes)).

Architecture, Engineering & Construction R&D Tax Credit Examples

Qualifying architecture, civil engineering and construction R&D projects must attempt to “resolve a scientific or technological uncertainty”. This is when a qualified professional cannot see a solution to a problem without exploratory testing and development.

The testing must attempt to fill a knowledge gap within the industry, and change or create a new product, process or service.

Construction R&D

Qualifying Manufacturing R&D includes creating, testing and developing new, heavily modified or improved:

Construction techniques or materials
Specialist machinery or construction equipment
Materials and fixings
Building, electrical and HVAC (heating, ventilating and air-conditioning) systems design
Building Information Modelling (BIM) for construction project collaboration
Green materials, energy-efficient features and LID (Low-Impact Development) techniques, which may improve LEED and BREEAM certifications
Renovation techniques to restore original features to heritage properties
Software systems that require nonstandard functionality

Civil Engineering R&D

Qualifying Civil Engineering R&D includes creating, testing and developing new, heavily modified or improved:

Bridge, tunnel, road, rail, retaining wall and infrastructure technologies or processes
Foundation and earthworks technology
Water, waste and energy infrastructure technologies or processes
Hydrologic and land remediation issues
Engineering solutions (including software)

Architecture R&D

Qualifying architecture R&D includes creating, testing and developing new, heavily modified or improved:

Unique details to achieve new capability
Virtual reality, 3D printing and other construction design testing technologies
Systems for designing or modelling

Contact Amplifi, R&D Tax Credit Specialists

Contact the Amplifi Solutions’ team for advice with your innovation and R&D tax credits

Architecture, Engineering & Construction R&D Tax Credits

Architecture, Engineering & Construction R&D Tax Credit Examples

Construction R&D

Civil Engineering R&D

Architecture R&D

Contact Amplifi, R&D Tax Credit Specialists

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