Business Expenditure on R&D
Qualifying areas include:
• Designing functions aimed at improving performance, reliability, quality or safety requirements,
• Development or improvement of construction equipment, technology, infrastructure etc.
• Developing new or improved systems for heating, air conditioning, etc.
• Materials engineering and design,
• Engineering, design and production of safety equipment,
• Developing tests to check and model performance of machinery or technology in different environmental conditions,
• Capacity analysis and assessment of equipment to meet demand,
• Improving existing products in innovative ways.