05. What are the qualifying costs?

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7 December 2023

The qualifying costs that might be included as part of an R&D tax claim are:

faq :

The qualifying costs that might be included as part of an R&D tax claim are:

  • Staffing Costs
  • Subcontractor costs – might be subject to 65% cap
  • Externally provided worker costs – might be subject to 65% cap
  • Consumable items
  • Data licence and cloud computing
  • Software
  • Clinical trials volunteers

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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