Sector guide

R&D tax credits for energy & climate.

As the UAE builds toward its net-zero commitments, companies are engineering renewables, storage and low-carbon materials for real conditions. That work often qualifies for the R&D Tax Credit — the discipline is proving precisely which part.

01 · The five criteria, in cleantech

How qualifying R&D shows up in cleantech.

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

1

Novel

A renewable, storage or material method not already available.

2

Creative

Original engineering, not routine deployment of known kit.

3

Uncertain

Whether it performs in real conditions is genuinely uncertain.

4

Systematic

Planned prototyping, modelling and field test, documented.

5

Transferable

Results reproducible across sites and conditions.

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.

Solar

Solar for extreme conditions

Solar or storage systems engineered for the extreme-heat, high-dust conditions of the Gulf.

Storage

Battery & grid integration

Grid-integration or battery-management methods with no off-the-shelf answer.

Materials

Low-carbon materials

New materials or processes that measurably cut emissions or energy intensity.

Water

Energy-water systems

Coupling renewables with desalination or cooling in ways not yet proven at scale.

Efficiency

Efficiency engineering

System-level efficiency gains requiring modelling and iterative test to achieve.

Carbon

Carbon measurement & reduction

Methods to measure or reduce emissions beyond what current tools reliably deliver.

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
  • Engineering performance in real conditions where the outcome is uncertain.
  • Prototyping renewables, storage or materials with unknown results.
  • Developing integration or control methods with no established answer.
  • Systematic modelling and field testing to resolve the uncertainty.
typically doesn't
  • Installing proven equipment to specification.
  • Applying standard engineering to a known design.
  • Feasibility or site studies with no technical uncertainty.
  • Routine operations and maintenance of working systems.
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 — energy technology client

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

04 · Common questions

Installation to spec does not qualify. But where adapting or integrating that kit for real conditions posed a genuine technical uncertainty resolved through prototyping and test, that development work can qualify.

The criteria are about technological uncertainty, not novelty of intent. If achieving a measurable improvement required uncertain, experimental engineering, it can qualify.

Often, yes — pilots frequently exist precisely because performance at scale is uncertain, which is what the criteria reward. Each is assessed individually.

Contemporaneous records: the technical uncertainty, the work 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 energy or climate? 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.