Research and Development Tax Credit Eligibility Flow Chart Stage One Are you seeking to: Acquire new knowledge?   OR Create new or improved: - Materials? - Products? - Devices? - Processes? - Services? Stage Two (SIE) Are the project activities: - Systematic?   AND - Investigative?   AND - Experimental? IRD definitions: - Systematic, Investigative and Experimental Activities Stage Three Do the project activities contain: - an appreciable element of novelty ?   OR - scientific or technological uncertainty? IRD definitions: - An appreciable element of novelty - Scientific or technological uncertainty Stage Four It’s likely that the project is eligible for an R&D Tax Credit. For further details please consult a tax professional or IRD personnel. Are the activities in question critical in supporting eligible core R&D activities?       The above flow diagram should only be considered as an introduction to the R&D tax credit and as such should not be thought of as a substitute for professional advice. Detailed information on the R&D tax credit can be found on the IRD website. The activities could be eligible as supporting R&D activities. Please consult the IRD or a qualified tax professional   TAX CREDITS   HOME