Sector guide

R&D tax credits for logistics & mobility.

From autonomous transport to port automation and supply-chain intelligence, the UAE is engineering how goods and people move. Much of that work resolves real technical uncertainty — the discipline is proving precisely which part qualifies.

01 · The five criteria, in logistics & mobility

How qualifying R&D shows up in logistics & mobility.

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

Capability that existing transport or logistics technology cannot deliver.

2

Creative

Original algorithms, control or systems, not routine configuration.

3

Uncertain

Whether the system performs safely and at scale is genuinely unknown.

4

Systematic

Planned trials, simulation and instrumented real-world testing.

5

Transferable

Results reproducible across routes, fleets or facilities

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.

Autonomy

Autonomous transport

Perception, planning or control for self-driving vehicles in real UAE conditions no off-the-shelf stack handles.

Optimisation

Routing & fleet systems

Real-time routing or fleet-optimisation where scale and constraints defeat available solvers.

Ports

Port & terminal automation

Automating handling, scheduling or yard operations at throughput with no proven pattern.

Warehouse

Warehouse robotics

Picking, sorting or storage robotics for tasks that resist standard automation.

Supply chain

Supply-chain intelligence

Forecasting or visibility systems requiring new modelling, not rule tuning.

Cold chain

Cold-chain & tracking

Sensing and control that maintains integrity under Gulf conditions beyond current practice.

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 autonomy, control or optimisation with uncertain outcomes.
  • Systematic simulation and real-world testing to prove safety and performance.
  • Robotics or automation for tasks with no established solution.
  • Engineering throughput, accuracy or resilience beyond current capability.
typically doesn't
  • Deploying vehicles, robots or software to a proven specification.
  • Routine integration of existing logistics platforms.
  • Standard route planning within known tooling.
  • Operational or commercial analysis 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.

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

Voltaware — RDvault client

A UAE Logistics, Supply Chain and Mobility case study will feature here as claims complete under the new regime.

04 · Common questions

Standard integration usually does not. But where you extend a system beyond its known limits — scale, latency, a routing or autonomy problem with no established answer — the experimental work can qualify.

Regulatory compliance itself is not R&D, but engineering a system to meet a safety or performance bar that demanded genuine technical development frequently is. We separate the two.

Systematic testing designed to resolve a technical uncertainty — not routine quality checks — can form part of a qualifying project, including instrumented real-world trials.

Contemporaneous records: the technical uncertainty, the simulation 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.

Moving goods or people? 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.