Architectural R&D will be when the purpose of a project is to improve or resolve a ‘scientific or technological uncertainty’. The money spent on fixing these uncertainties can be claimed back as research and development tax relief.
When an architect begins a project, there is every chance that they could face problems they will need to overcome to complete the project. If this happens, it is essential that they find a way around these problems. To pass any challenges, it is important to conduct research into finding design techniques and technology which assist with this. To qualify for research and development tax relief you must meet the criteria below:
Being a limited company in the UK, subject to corporation tax
Having carried out research and development into new products or processes
Having spent money on these projects
Innovation in architecture would include utilising and advancing technology such as improving how materials or products perform. Uncertainties could also include development in testing and prototypes or designing bespoke software to use.
Examples of R&D within Architecture include:
Research into new building materials
Developing new uses for traditional materials
Developing more energy-efficient approaches
Creating new software for designing or modelling
Unique solutions for design restrictions
Designing and testing prototype materials
Developing environmentally friendly methods
These are only examples. The rules of R&D are not rigid, they are put into place to reward and refund those who are dealing with uncertainty. The result of your R&D doesn’t have to be a success either, you can be eligible for a refund even if the project was unsuccessful!
