INDUSTRIES

Innovation is critical across this sector due to high safety standards, regulatory pressures, fuel efficiency demands, and the ongoing need to improve performance and sustainability. Businesses in this sector often face technical challenges related to extreme environments, complex engineering systems, and integration of emerging technologies such as lightweight composites, automation, and hybrid propulsion systems. The push for decarbonisation, lower emissions, and smart transportation systems is also driving significant R&D activity.

Typical qualifying activities include but are not limited to:

Agriculture is undergoing rapid transformation in response to climate change and the need for sustainable resource use. Farmers are increasingly turning to innovation to improve crop yields, soil health, and animal welfare while reducing environmental impact.

R&D in agriculture often involves experimentation with new growing methods, automation technologies, biostimulants, and data-driven decision-making systems. Qualifying work frequently occurs when businesses develop or adapt novel techniques that go beyond standard farming practices.

Architecture increasingly demands innovative solutions due to changing building regulations, sustainability goals, and client expectations. The sector pushes boundaries with materials, construction techniques, and digital tools like BIM and parametric design.

Projects involving complex geometries, heritage sites, or unique environmental considerations also push the limits of existing knowledge, leading to qualifying R&D activities. Typical qualifying activities include but are not limited to:

Biotech is inherently R&D intensive, focused on solving complex biological problems through innovation in genetics, microbiology, diagnostics, and therapeutic development. Regulatory challenges and the pace of technological change mean companies regularly face technical uncertainties in scaling, formulation, or delivery systems.

Typical qualifying activities include but are not limited to:

This sector thrives on rapid innovation in areas like machine learning, big data, automation, and cybersecurity. R&D occurs when companies push beyond known algorithms or system architectures, develop new models, or attempt to scale AI for real-world, unpredictable environments. Typical qualifying activities include but are not limited to:

Engineering spans multiple disciplines, from civil and mechanical to electrical and systems engineering. Regardless of the field, companies face continuous pressure to innovate in response to evolving standards, sustainability goals, and client-specific performance requirements. R&D in engineering often involves designing new components, improving machinery for unique operating conditions, or overcoming technical limitations in performance, safety, or durability. Integrating new materials, sensors, or automation into established systems also drives eligible R&D work. Typical R&D activity could include:

The cosmetics industry is driven by evolving consumer expectations around performance, sustainability, and health. Companies invest in R&D to improve the stability, efficacy, and sensory attributes of formulations while also reducing or replacing harmful ingredients. Regulatory frameworks, especially concerning allergens and banned substances, encourage reformulation and innovation. Technical uncertainty often arises in stability testing, active delivery & ingredient interaction.

Typical qualifying activities include but are not limited to:

Engineering spans multiple disciplines, from civil and mechanical to electrical and systems engineering. Regardless of the field, companies face continuous pressure to innovate in response to evolving standards, sustainability goals, and client-specific performance requirements. R&D in engineering often involves designing new components, improving machinery for unique operating conditions, or overcoming technical limitations in performance, safety, or durability. Integrating new materials, sensors, or automation into established systems also drives eligible R&D work.

Typical R&D activity could include:

The food and beverage industry is increasingly driven by health trends, environmental sustainability, and changing consumer expectations. Companies face pressure to develop products that are clean-label, allergen-free, plant-based, or tailored to specific nutritional needs—all while maintaining taste, texture, and shelf life. R&D often relates to formulation, preservation, scalability, or compliance with food safety regulations. The drive to reduce waste and carbon emissions is pushing innovation in packaging, processing, and supply chain logistics.

Examples of potential R&D activity are:

Manufacturing is increasingly shaped by the demands of automation, mass customisation, and environmental responsibility. Businesses in this sector often need to optimise or reinvent their processes to reduce waste, improve efficiency, or adapt to new materials and product designs. Whether working with metals, plastics, textiles, or electronics, manufacturers face challenges introducing new technologies such as robotics, IoT, or sustainable alternatives. The need to stay competitive in global supply chains further incentivises innovation.

R&D activity could include things such as:

The medical device sector is innovation-heavy due to its intersection with healthcare outcomes, regulatory scrutiny, and rapid technological advancement. Companies in this space often face complex engineering challenges related to biocompatibility, usability, miniaturisation, and real-time data capture. Devices must not only meet strict safety and efficacy standards but also integrate seamlessly with digital health systems and clinical workflows.

R&D activity in this sector may include:

Pharmaceutical companies are continuously engaged in R&D as they explore new molecules, delivery systems, and production methods to address unmet biochemical needs. The sector is governed by strict regulations that require comprehensive evidence of safety, efficacy, and consistency. Beyond discovery, technological uncertainties arise during formulation, scale-up, and manufacturing processes.

Potential R&D activities could be:

As the global economy pivots toward decarbonisation and sustainability, the renewable energy and environmental engineering sectors have become central to innovation. Companies work on clean energy generation, waste management, pollution control, and resource optimisation. R&D is crucial in developing new materials, improving efficiency, and integrating systems such as solar, wind, biomass, and energy storage. Technical uncertainties arise when adapting new technologies for variable environments or when balancing performance, cost, and regulatory compliance in green infrastructure projects. Typical qualifying activities include but are not limited to:

Software R&D is driven by the need to solve novel problems in performance, interoperability, security, and user experience. Technological uncertainty exists when working at the edge of what’s known such as developing new algorithms, integrating with complex systems, or solving issues related to scalability, data integrity, or latency. With constant changes in user behaviour, hardware environments, and regulatory standards, innovation is continuous and often experimental.

Typical qualifying R&D Activity may include:

Telecommunications is a fast-moving sector where innovation is driven by demand for faster speeds, broader coverage, lower latency, and higher data integrity. As 5G, edge computing, and IoT technologies expand, companies face challenges in building infrastructure, optimising network performance, and ensuring secure, reliable communication.

R&D is essential for developing new signal processing techniques, improving hardware reliability, and managing spectrum more efficiently—all while meeting regulatory requirements and customer expectations