Research and development allowances


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The purpose of this tax relief is to help to overcome one of the financial barriers for traders that would allow then to undertaking research and development. 

Research and Development Allowances (RDA’s) provide a stimulus of 100% tax relief for certain items of capital expenditure incurred in providing facilities for Research and Development. RDA is only available to traders. 

There are defined criteria that must be met.

Edinburgh Office

The Edinburgh Office
64a Cumberland St

Phone: 0131 610 0056
Mobile: 07909 962279


Glasgow Office


Glasgow Office

22 Montrose Street
G1 1RE

Phone: 0141 432 0056
Mobile: 0770 333 4317


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