Technological R&D requires that the work be undertaken to achieve technological advancement for creating, devising or developing any invention be it a material, device, product or process.

Technological R&D is normally undertaken in an industrial setting and the building in which it is done is expected to be specifically equipped for such a purpose.

As with scientific R&D, there is no requirement for the intended technological advancement to be successfully achieved for the claim to be eligible.

“Feedback R&D” which results after a new product or process has been turned over for production units and experiences technical problems that need to be solved some of which require further R&D can be included under technological R&D. Such feedback R&D should be included.

What is Technological R&D for the purposes of the SA R&D Tax Incentive?