Sector guide

R&D tax credits for advanced manufacturing.

Under Operation 300bn, the UAE is building a high-tech industrial base — and process innovation is exactly what the R&D Tax Credit rewards. From robotics to new materials, much of that work qualifies. The discipline is proving precisely which part.

01 · The five criteria, on the factory floor

How qualifying R&D shows up on the factory floor.

The UAE regime tests every project against the five OECD Frascati criteria. Here is what each looks like on a line, in a cell, or in a new process.

1

Novel

A production process or method not already available.

2

Creative

Original process engineering, not routine commissioning.

3

Uncertain

Whether it reaches tolerance, yield or throughput is unknown.

4

Systematic

Planned trials and process iterations, documented.

5

Transferable

Results reproducible across runs and lines.

02 · Example projects

The kind of work that qualifies.

Illustrative projects across upstream, downstream and the energy transition. Eligibility is always confirmed project by project.

Process

Production process development

A line achieving tolerance, yield or throughput no known process reaches.

Robotics

Robotics & automation

Robotics or vision systems for tasks that resist standard automation.

Process

Production process development

A line achieving tolerance, yield or throughput no known process reaches.

Robotics

Robotics & automation

Robotics or vision systems for tasks that resist standard automation.

Additive

Additive manufacturing

New materials or additive methods requiring iterative process development.

Materials

Materials engineering

Developing or adapting materials to perform where existing ones fail.

Quality

Inline quality & inspection

Inspection or quality methods achieving detection standard systems cannot.

Industry 4.0

Smart-factory integration

Integrating sensing and control to optimise a process in ways off-the-shelf systems cannot.

03 · Where the line falls

Genuine R&D, not routine engineering.

The value we add is drawing this line correctly — claiming what qualifies, and defending it, while leaving out what does not.

Typically qualifies
  • Developing or adapting production technology with uncertain outcomes.
  • Process innovation to reach tolerance, yield or throughput not yet achievable.
  • Robotics, materials or additive work requiring systematic trials.
  • Iterative experimentation to prove the process at scale.
typically doesn't
  • Buying and commissioning standard equipment to specification.
  • Applying an established, proven process to a new product.
  • Routine production, tooling changes and maintenance.
  • Capacity planning with no technical uncertainty.
Track record

£50M+

claimed across 450+ UK companies with a 100% audit success record — including complex, engineering-heavy claims in energy and industrials. The same chartered method now applies to the UAE.

“A very small fee for a very big service. RDvault made the entire R&D claims process straightforward and stress-free.”

Avora – Client 

A UAE manufacturing case study will feature here as claims complete under the new regime.

04 · Common questions

Purchasing and commissioning standard equipment does not. But the process development around it — reaching a tolerance, yield or throughput that was genuinely uncertain — frequently does.

Often, yes. Where adapting a process to new materials, products or constraints posed a real technical uncertainty resolved through trials, that development can qualify.

Deploying standard automation does not. Developing robotics or vision for tasks that resist standard automation, where success is uncertain, can qualify.

Contemporaneous records: the technical uncertainty, the trials done to resolve it, and project-level cost and staff-time allocation. We build this as the work happens — and pre-approval is mandatory before claiming.

Making things here? Let’s find what qualifies.

We assess your projects against the five criteria, handle pre-approval, and build the evidence — before a single figure is claimed.