PSS TAX · SERVICE 03
AN R&D TAX CREDIT SPOTTER GUIDE
The Simple Test
A visually unusual or creative building isn’t automatically R&D. The stronger indicators arise where architects and technical designers are attempting to achieve genuine advances in the technological performance or technical delivery of a building or structure and the solution isn’t readily deducible using established design approaches.
Look beyond aesthetics to the technical problems behind the design.
Architecture & Technical Design
Don’t rule it out just because…
The building itself isn’t technologically groundbreaking
The project was primarily commercial or residential
The client didn’t invent a new product
Engineers or specialist consultants were also involved
The final solution looks relatively straightforward
The technical uncertainty was only one element of a much larger design project
R&D vs probably not R&D
Potentially R&D
Developing and iteratively modelling a bespoke façade solution to achieve competing structural, thermal and weatherproofing requirements where established systems couldn’t meet the required performance.
Probably not R&D by itself
Producing drawings and specifications for a conventional building using established design principles and commercially available systems.