02. What is a Technological or Scientific Advancement?

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7 December 2023

Technological advancements can be generally split into three categories: Even if the technological/scientific advancement sought is not achieved during the project, R&D tax relief could be still claimed. For further information, please contact us.

faq :

Technological advancements can be generally split into three categories:

  • Novel – extend overall knowledge or capability in a field of science or technology or create a process, material, device, product or service which incorporates, or represents, an increase in overall knowledge or capability in a field of science or technology;
  • Appreciable improvement – An appreciable improvement refers to a significant and demonstrable enhancement in the state of technology or knowledge that goes beyond minor or routine improvements. This improvement must represent a substantial step forward, such as the development of a new product, process, or capability and should be generally acknowledged by a competent professional working in the field as a genuine and non-trivial improvement;
  • Duplication – use science or technology to duplicate the effect of an existing process, material, device, product or service in a new or appreciably improved way (e.g. a product which has exactly the same performance characteristics as existing models, but is built in a fundamentally different manner).

Even if the technological/scientific advancement sought is not achieved during the project, R&D tax relief could be still claimed. For further information, please contact us.

The information available on this page is of a general nature and is not intended to provide specific advice to any individuals or entities. We work hard to ensure this information is accurate at the time of publishing, although there is no guarantee that such information is accurate at the time you read this. We recommend individuals and companies seek professional advice on their circumstances and matters.

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