HOW DOES THE RDTI WORK?

What information do I need to provide in my GA application?

We’ve outlined the main types of information you will be asked to provide in your GA application below. For more details, check out our General Approval application template

 

Project details

You’re asked to name your project and describe its overall objective. For guidance on naming and structuring your project, read more about what a project is in the context of the RDTI.

 

Project spending

You’re asked to provide an estimate of the eligible expenditure that will be associated with your project. Note that this estimate is for the duration of the project covered by the GA application, i.e. this can be up to a maximum of 3 years. 

The estimate doesn’t have to be exact, as your tax credit will be calculated on the actual expenditure you subsequently claim on your RDTI Supplementary Return.

If there’s a significant gap between your estimated and actual expenditure, you may be asked to provide information that supports the actual expenditure claimed.

Find out more about eligible expenditure.

 

Core R&D activity

You’re asked to describe the core R&D activity that forms the basis of your project. This includes:

  • the scientific or technological uncertainty that your core R&D activity seeks to resolve (as part of this, we recommend you explain whether knowledge to resolve the uncertainty is already publicly available, and whether a competent professional could resolve the uncertainty without undertaking a systematic course of investigation)
  • the systematic approach you’re taking to conduct your core R&D activity
  • how your core R&D activity aims to create new knowledge, or new or improved processes, services or goods.

Find out more about core R&D activities.

 

Supporting activities

You’re asked to describe any supporting activities that are part of your project. 

Supporting activities must support the core R&D activity as their only or main purpose, and be required for, and integral to, the core R&D activity.

Find out more about supporting activities.