Areas in the Food & Drink Industry where R&D activities may be eligible:

• Developing totally new product and/or packaging
• Development of a new recipe
• Designing, developing, and/or improving manufacturing technology and processes
• Reducing the risk of spoilage/waste/contamination
• Changing the properties of drink or food products for health reasons whilst maintaining the organoleptic characteristics such as taste/appearance/smell/texture
• Modifying either the formulation or process of a product to enhance its shelf life appreciably
• Developing the process to achieve consistent distribution of particles through a liquid product, whilst still meeting nutritional and clean-declaration requirements
• Extending knowledge on the effect on the appearance and organoleptic properties of product over life when exposed to a different atmosphere and different packaging
• Extending knowledge on the effect of different fermentation dough techniques on bread crust shelf life
• Resolving technical problems with production processes due to seasonal variation
• Introducing new or improved production techniques which significantly increase the speed of production

Expenditures can include wages, third-party contractor cost (contractor performing R&D in EEA), materials, machinery, equipment, and overheads.