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About this sector

Construction businesses typically build and/or design commercial and residential buildings and infrastructure.

Construction businesses tend to do a lot of bespoke design and engineering work that requires developing an approach to solve a client’s problem, or have a process for new buildings or infrastructure that they continually develop and refine.

What can be claimed

  • Using materials in a new way to achieve greater efficiency or functionality
  • Development of unique products to deliver state-of-the-art facilities
  • Modifying an existing technique for a unique application
  • Developing an innovative modular construction method
  • A new system for superior energy efficiency

Why can this be claimed

Construction companies often get jobs requiring a bespoke solution using a unique combination of different techniques and materials. Where you are creating solutions which are unique or not readily known to experts in the industry, you may well be undertaking qualifying R&D.

Construction uk

2014-15 Expenditure