Food and Drink R&D Claim

Food and Drink Sector R&D Claim Example

A bakery that supplies freshly baked produce to retail outlets successfully claims R&D tax credits in this food and drink R&D claim example.

Development of a new range of speciality cake products with unique flavours.

Advance in Science or Technology
To create the new range of cakes the bakery had to develop and test:

  • New flavours and recipes
  • Textures, taste, colour and mould growth
  • Bacteria
  • Shelf life

The bakery had plenty of baking experience, but they needed to experiment to get:

  • The best balance between taste, texture, appearance and shelf-life
  • Consistency in colour and flavour

Total Business Benefit
85% reduction in their Corporation Tax rate.

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