Downrampers do not even read what can be claimed as R&D rebate. Another egg on their face.
SAS can claim 8 kinds of eligible costs as R&D rebate:
- Direct Staff costs
- Externally provided workers
- Subcontracted R&D
- R&D consumables
- Software
- Contributions to independent research
- Prototypes
https://granttree.co.uk/rd-tax-credits-which-costs-qualify/
https://www.gov.uk/guidance/corporation-tax-research-and-development-rd-relief
