PSS TAX · SERVICE 15
AN R&D TAX CREDIT SPOTTER GUIDE
The Simple Test
Installing solar panels, heat pumps or other established renewable technologies isn’t automatically R&D. But developing or appreciably improving the technology, its performance or the way complex technologies work together can be.
Look for projects where experienced engineers or technical specialists cannot readily determine how to overcome limitations in generation, storage, efficiency, control, integration, reliability or environmental performance using existing technology and established methods.
R&D can also arise within larger installation or infrastructure projects where only a particular technical challenge requires development, testing and experimentation.
Energy, Renewables & Environmental Technology
Don’t rule it out just because…
The project involved commercially available solar panels, batteries or heat pumps
It was primarily an installation or infrastructure contract
The technology itself wasn’t invented by the client
The project was driven by energy savings, Net Zero or environmental targets
An equipment manufacturer or specialist supplier was also involved
Only one part of the overall project presented genuine technological uncertainty
The eventual solution used a combination of existing technologies
If you’re unsure, don’t try to determine eligibility yourself. Refer it to PSS Tax and we’ll assess it.
R&D vs probably not R&D
Potentially R&D
Developing and testing a bespoke energy-management and battery-storage solution where variable generation, demand and grid constraints couldn’t be reliably managed using existing control methodologies, requiring alternative architectures, modelling and iterative testing.
Probably not R&D by itself
Installing a standard solar PV and battery system using commercially available equipment, established design calculations and the manufacturer’s normal installation and configuration procedures.