One of the first criteria for an R&D project to qualify according to the DTI Guidelines 2004 is that it has to be in a field of science or technology. In other words, if your project is not in one of the fields below, it will not qualify for R&D tax relief.There is additionally a specific exclusion in the guidelines for technological advances in the field of maths.

If you are unsure as to which field your project is in, contact us

To ensure a consistent international definition of R&D, the OECD publishes a classification system in the Frascati Manual that details the fields of science and technology.

1.2 Computer and information sciences
•  Computer sciences, information science and bioinformatics (hardware  development  to  be  2.2,
social aspect to be 5.8);
1.3 Physical sciences
•  Atomic, molecular and chemical physics (physics of atoms and molecules including collision,
interaction with radiation; magnetic resonances; Moessbauer effect); Condensed matter physics
(including formerly solid state physics, superconductivity); Particles and fields physics; Nuclear
physics; Fluids and plasma physics (including surface physics); Optics (including laser optics and
quantum optics), Acoustics; Astronomy (including astrophysics, space science);
1.4 Chemical sciences
•  Organic chemistry; Inorganic and nuclear chemistry; Physical chemistry, Polymer science,
Electrochemistry (dry cells, batteries, fuel cells, corrosion metals, electrolysis); Colloid
chemistry; Analytical chemistry;
1.5 Earth and related Environmental sciences
•  Geosciences, multidisciplinary; Mineralogy; Palaeontology; Geochemistry and geophysics;
Physical geography; Geology; Volcanology; Environmental sciences (social aspects to be 5.7);
•  Meteorology and atmospheric sciences; climatic research;
•  Oceanography, Hydrology, Water resources;

1.6 Biological sciences (Medical to be 3, and Agricultural to be 4)
•  Cell biology, Microbiology; Virology; Biochemistry and molecular biology; Biochemical
research methods; Mycology; Biophysics;
•  Genetics and heredity (medical genetics to be 3); reproductive biology (medical aspects to be 3);
developmental biology;
•  Plant sciences, botany;
•  Zoology, Ornithology, Entomology, Behavioural sciences biology;
•  Marine biology, freshwater biology, limnology; Ecology; Biodiversity conservation;
•  Biology (theoretical, mathematical, thermal, cryobiology, biological rhythm), Evolutionary
biology; other biological topics;
1.7 Other natural sciences

2. Engineering and technology
2.1 Civil engineering
•  Civil engineering; Architecture engineering; Construction engineering, Municipal and structural
engineering; Transport engineering;
2.2 Electrical engineering, Electronic engineering, Information engineering
•  Electrical and electronic engineering; Robotics and automatic control; Automation and control
systems; Communication engineering and systems; telecommunications; Computer hardware and
architecture;
2.3 Mechanical engineering
•  Mechanical engineering; Applied mechanics; Thermodynamics;
•  Aerospace engineering;
•  Nuclear related engineering; (nuclear physics to be 1.3);
•  Audio engineering, reliability analysis;
2.4 Chemical engineering
•  Chemical engineering (plants, products); Chemical process engineering;
2.5 Materials engineering
•  Materials engineering; Ceramics; Coating and films; Composites (including laminates, reinforced
plastics, cermets, combined natural and synthetic fibre fabrics; filled composites); Paper and
wood; textiles; including synthetic dyes, colours, fibres; (nanoscale  materials  to  be  2.10;
biomaterials to be 2.9);
2.6 Medical engineering
•  Medical engineering; Medical laboratory technology (including laboratory samples analysis;
diagnostic technologies); (Biomaterials to be 2.9 [physical characteristics of living material as
related to medical implants, devices, sensors]);
2.7 Environmental engineering
•  Environmental and geological engineering, geotechnics; Petroleum engineering, (fuel, oils),
Energy and fuels; Remote sensing; Mining and mineral processing; Marine engineering, sea
vessels; Ocean engineering;
2.8 Environmental biotechnology
•  Environmental biotechnology; Bioremediation, diagnostic biotechnologies (DNA chips and
biosensing devices) in environmental management; environmental biotechnology related ethics;
2.9 Industrial biotechnology
•  Industrial biotechnology; Bioprocessing technologies (industrial processes relying on biological
agents to drive the process) biocatalysis, fermentation; bioproducts (products that are
manufactured using biological material as feedstock) biomaterials, bioplastics, biofuels, bioderived
bulk and fine chemicals, bio-derived novel materials;
2.10 Nano-technology
•  Nano-materials [production and properties];
•  Nano-processes [applications on nano-scale]; (biomaterials to be 2.9);
2.11 Other engineering and technologies
•  Food and beverages;
•  Other engineering and technologies;

3. Medical and Health sciences
3.1 Basic medicine
•  Anatomy and morphology (plant  science  to  be  1.6); Human genetics; Immunology;
Neurosciences (including psychophysiology); Pharmacology and pharmacy; Medicinal
chemistry; Toxicology; Physiology (including cytology); Pathology;
3.2 Clinical medicine
•  Andrology; Obstetrics and gynaecology; Paediatrics; Cardiac and Cardiovascular systems;
Peripheral vascular disease; Hematology; Respiratory systems; Critical care medicine and
Emergency medicine; Anaesthesiology; Orthopaedics; Surgery; Radiology, nuclear medicine and
medical imaging; Transplantation; Dentistry, oral surgery and medicine; Dermatology and
venereal diseases; Allergy; Rheumatology; Endocrinology and metabolism (including diabetes,
hormones); Gastroenterology and hepatology; Urology and nephrology; Oncology;
Ophthalmology; Otorhinolaryngology; Psychiatry; Clinical neurology; Geriatrics and
gerontology; General and internal medicine; other clinical medicine subjects; Integrative and
complementary medicine (alternative practice systems);

3.3 Health sciences -Note: where these are services rather than sciences, projects in this field are excluded from the R&D scheme. Care should be taken in correctly identifying the field.

•  Health care sciences and services (including hospital administration, health care financing);
Health policy and services;
•  Nursing; Nutrition, Dietetics;
•  Public and environmental health; Tropical medicine; Parasitology; Infectious diseases;
epidemiology;
•  Occupational health; Sport and fitness sciences;
•  Social biomedical sciences (includes family planning, sexual health, psycho-oncology, political
and social effects of biomedical research); Medical ethics; Substance abuse;
3.4 Medical biotechnology
•  Health-related biotechnology; Technologies involving the manipulation of cells, tissues, organs
or the whole organism (assisted reproduction); Technologies involving identifying the
functioning of DNA, proteins and enzymes and how they influence the onset of disease and
maintenance of well-being (gene-based diagnostics and therapeutic interventions
(pharmacogenomics, gene-based therapeutics); Biomaterials (as related to medical implants,
devices, sensors); Medical biotechnology related ethics;
3.5 Other medical sciences
•  Forensic science
•  Other medical sciences
4. Agricultural sciences
4.1 Agriculture, Forestry, and Fisheries
•  Agriculture; Forestry; Fishery; Soil science; Horticulture, viticulture; Agronomy, plant breeding
and plant protection; (Agricultural biotechnology to be 4.4)
4.2 Animal and Dairy science
•  Animal and dairy science; (Animal biotechnology to be 4.4)
•  Husbandry; Pets;
4.3 Veterinary science
4.4 Agricultural biotechnology
•  Agricultural biotechnology and food biotechnology; GM technology (crops and livestock),
livestock cloning, marker assisted selection, diagnostics (DNA chips and biosensing devices for
the early/accurate detection of diseases) biomass feedstock production technologies,
biopharming; agricultural biotechnology related ethics;