Activity which strives for originality and innovation and consists of creatively, systematically and methodically seeking solutions to practical problems. The activity also includes strategic and fundamental research, which prioritises the acquisition of background knowledge and the increase of (pure) scientific knowledge and does not prioritise direct economic advantage or the resolution of problems. The activity is also considered to include the (further) development of ideas or prototypes into usable processes and production-ready products.
The following are NOT counted as R&D:
- the routine collection of or research into information, carrying out measurements or monitoring;
- the use or marginal improvement of existing methods or models for ends such as market research or socio-demographic issues;
- education and training;
- activities related to patents and licences;
- operationalising technology or advanced (production) equipment that has been purchased;
- rewriting existing software and/or making software which is already available on the market client-specific;
- industrial design, unless there is a systematic desire for ergonomic enhancements.