Many of your projects will take into account external drivers such as environmental conditions that impact the thermal, acoustics and wind loading of the building. If these drivers have an element of technological uncertainty, they can be eligible for R&D tax credits. For example, if there are uncertainties related to the environment where the product will be used, such as the longevity of the finish or weather penetration at interface in the development façade, this work could be eligible.
However, if the environmental conditions around the development were challenging for materials handling, or the delivery from the supply chain, the solution sought may be complex but would not necessarily be technically difficult to achieve and therefore not likely to be eligible for R&D tax credits. Constraints derived from the building environment (such as sunlight, noise or prevailing wind direction) causing technical challenges within the building design are often indicators that you’ve had to overcome technical challenges.