Sector guide

R&D tax credits for aviation & aerospace.

Home to global carriers and a growing aerospace base, the UAE is engineering aircraft systems, maintenance and manufacturing at world scale. Much of that work resolves real technical uncertainty — the discipline is proving precisely which part qualifies.

01 · The five criteria, in aviation & aerospace

How qualifying R&D shows up in aerospace.

The UAE regime tests every project against the five OECD Frascati criteria. Here is what each looks like in an aircraft system, an MRO process, or a manufacturing line.

1

Novel

Systems or processes aimed at capability existing aerospace practice lack

2

Creative

Original engineering and methods, not routine application of standards

3

Uncertain

Whether the design, repair or process performs to requirement is unknown.

4

Systematic

Planned analysis, test and certification-grade validation

5

Transferable

Results reproducible across aircraft, fleets or production runs.

02 · Example projects

The kind of work that qualifies.

Illustrative projects across aircraft systems, MRO engineering and aerospace manufacturing. Eligibility is always confirmed project by project.

Systems

Aircraft systems

Avionics, propulsion or control developments where performance or integration is genuinely uncertain.

MRO

MRO & repair engineering

Novel repair or overhaul methods for damage or components with no established procedure.

Manufacturing

Aerospace manufacturing

Composite or metal processes meeting tolerances and certification no current method reaches.

Sustainability

Sustainable aviation

SAF handling, electrification or efficiency work with uncertain technical outcomes.

Digital

Predictive maintenance

Predictive-maintenance models requiring new modelling on real fleet data.

Materials

Advanced materials & coatings

Materials or coatings engineered for aerospace loads and Gulf operating conditions.

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
  • Resolving technical uncertainty in a system, repair method or process.
  • Systematic test and certification-grade validation of an uncertain design.
  • Novel manufacturing or repair methods with no established procedure.
  • Engineering performance or durability beyond current capability.
typically doesn't
  • Routine maintenance and overhaul to an established procedure.
  • Manufacturing to a proven, qualified process without uncertainty.
  • Applying published standards where the outcome is known.
  • Fleet or commercial planning with no technical development.
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.

“RDvault is a user-friendly solution that saved us countless hours on documentation and compliance.”

Voltaware — RDvault client

A UAE Aviation, Aerospace and MRO case study will feature here as claims complete under the new regime.

04 · Common questions

Routine overhaul to an approved procedure does not. But developing a new repair method — for damage or a component with no established procedure, where success is uncertain — can be strongly qualifying.

Certification paperwork itself is not R&D. But engineering a design to meet a certification bar that demanded genuine, uncertain technical development can form part of a qualifying project.

Manufacturing to a proven process does not. But where achieving the required tolerances or performance requires developing a new process with an uncertain outcome, that development can qualify.

Contemporaneous records: the technical uncertainty, the analysis and testing 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.

Working in aerospace? 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.