Company Eligibility

    Apogee Associates R&D Tax Credits

    To be eligible to recover your R&D expenditure, several criteria must be met:

    • You must be a UK Limited company eligible to pay corporation tax
    • You need to have undertaken eligible R&D activities
    • There must have been time and money spent on these activities

    Companies in all sectors are eligible for R&D tax relief, ranging from construction and brewing to jewellery manufacture and printing.

    There are two R&D schemes for companies of different sizes; one for Small to Medium Enterprises (the SME scheme) and one for large companies (the Research and Development Expenditure Credit, or RDEC, scheme).

    Apogee Associates are experts in both, and will be able to advise on which scheme you fall into. Our bespoke service will ensure your application is processed using a methodology that is tailored to your business.

    Company Eligibility for R&D Tax Relief
    App and software development is a common area of recovery under the R&D scheme.
    Breweries are eligibility for R&D Tax Relief
    The development of new recipes excluding specific ingredients, increasing yield or improving food or beverage production processes all constitute qualifying R&D activity.
    The Food Industry is eligible for R&D Tax Credit
    Food manufacture is often overlooked when considering R&D tax credits, however, there are many associated activities that would qualify for the relief.
    Jewellers are eligible for R&D Tax Credits
    Some businesses in the jewellery sector are becoming aware of the incentive and recovering costs for eligible activities they have undertaken.
    Joinery Companies can be eligible for R&D Tax Credit Relief
    Joinery is another process that many do not consider when discussing the R&D tax credit scheme, however, it is an area that can benefit from the incentive.
    Packaging Companies can be eligible for R&D Tax Credit Relief
    Packaging development is a key area for innovation, yet many organisations are unaware they can recover associated costs.

    You’re eligible under the SME scheme if:

    • You have fewer than 500 staff
    • You turnover less than €100m or have less than €86m total assets on your balance sheet
    If ALL criteria are met, click here.

    You qualify under the RDEC scheme if:

    • You do not meet the criteria of the SME scheme
    • You meet the criteria for the SME scheme but have been in receipt of notifiable state aid or have received any other type of subsidy
    If ANY criteria are met, click here.

    There are circumstances where you could qualify under both the SME and RDEC scheme; we will be able to advise you on this during our conversations.