R&D Grants cover the costs of researching and developing innovative products, processes and/or services, with the following categories in scope:
- Labour: Wages for Technical and Project Staff, including social security and pension contributions
- Overheads: A flat overhead rate (20% for businesses, higher for non-business) covering office rent, heat, light, IT, etc
- Materials: Software Licences, Cloud Computing and materials needed for testing
- Capital: Machines, IT Equipment, etc
- Subcontractors: External Expertise including technical and professional advisors
- Travel: Project Management Travel and Subsistence, Attendance at Conferences
- Technical: User Research Workshops, UI/UX Design, Market Research, ISO Certification Preparation, Regulatory Compliance Report
- Other: Legal Advice, Regulatory Advice, Licensing, etc
Typically, labour costs would make up the majority of an R&D project and can cover existing staff time + new hires if needed. There may be requirements relating to paying existing technical staff, but grant funders are also generally comfortable with recruiting new team members based on a successful application for funding.

