Research and Development (R&D) Tax Relief and Credits support companies that work on innovative projects in science and technology. The scheme is applicable to companies that are creating or developing new products or processes or changing existing products and processes in an appreciably improved way, for example, so that the process is faster, the product cheaper to produce or the method or material used more efficient.
Any type of company can apply for the relief provided it is taking a risk by trying to resolve scientific or challenging technical uncertainties which are not easily deducible by a competent professional, which means that finding a solution is complex.