Tax credits for R&D
Companies can receive tax credits for investing in research and development.
Get tax credits for R&D work with Scion
In April 2019 new legislation introduced the R&D Tax Incentive Scheme to encourage research and development spending by businesses in New Zealand. The Scheme allows qualifying businesses to claim a 15% tax credit from the Inland Revenue Department on eligible research and development costs.
Scion is an IRD approved research provider under the Scheme. This means the usual $50,000 minimum annual R&D expenditure requirement does not apply.
Scion is unable to give advice on eligibility for the tax credit. Anyone who is interested in claiming the tax credit should receive early advice from their accountant or tax advisor. If a Scion client intends to apply for a tax credit Scion can work with the client’s accountant to ensure the contract, reports and invoices provided by Scion support the client’s application.
Our R&D services
Scion offers consultancy services that include:
- Scientists who are world-leaders across sustainable forest management and tree improvement, forestry biosecurity, forest ecosystems, wood-processing, wood-related bioenergy, waste streams and biomaterials
- A range of technical services, specialist facilities, and state-of the-art technology
- Specialists in areas such as business development, technology commercialisation, value-chain optimisation and funding and investment.
Jeremy Warnes, Business Development Manager
Accredited laboratory services
Scion’s analytical chemistry laboratory (known as Veritec) carries out testing on soil, foliage, waste water, wood and wood preservatives.
Pilot and testing facilities
Improving existing products and developing new ones requires a wide range of resources. Scion offers advanced equipment and specialised skills for analysing substances, supporting product development, trouble shooting and compliance with international standards.
We work with manufacturers and product developers to improve processing systems and devise novel ways of using renewable materials. Our scientific capability supports product development based on lignocellulosic (woody) material, plant fibres, plastics, polymers, composites, green chemicals and organic wastes.
We have technologically advanced facilities to support our research activities. Our national and international networks help ensure we are working at the forefront in these rapidly developing areas.
Advanced materials development, characterisation and testing
Our capabilities include:
- NMR, microscopy
- Thermal analysis
- Advanced chemical characterisation techniques
- Chemical analysis
Stefan Hill, Portfolio Leader, Bio/Organic Chemistry
Packaging testing and development
The specialised packaging resources and testing services available for use include:
- A unique controlled cyclic humidity environment (the WHITE Room)
- A commercial scale flexographic printer
- A compostability and biodegradation testing facility (DIN CERTCO accredited and unique in Australasia).
A range of bench-to-pilot scale printing and coating resources
Kate Parker, Team Lead, Sustainable Materials
Product development, testing and performance
Scion has the equipment and skills to carry out:
- Plastic composite and adhesive testing - tensile strength, compression, three-point bending and impact testing.
- Pulp and paper including:
- Routine handsheet evaluation
- Pulp quality evaluation
- Chemical pulping and bleaching
- Chemical analysis of wood and fibre constituents
- Solid timber and engineered wood including mechanical, strength and seismic testing; glue testing; and developing new testing technologies
- Wood preservative treatments to improve the durability and performance of wood.
Plastics, bioplastics and compostability
We have a comprehensive selection of plastic and composite processing equipment including extrusion, injection moulding, film blowing, foaming and thermoforming, as well as being able to carry out material analysis and assess the compostabillity of plastics.
Stefan Hill, Portfolio Leader, Bio/Organic Chemistry
Plant and industrial biotechnology
- Plants and microorganisms including optimising plant growth and the use of microorganisms in commercial production.
- Molecular biology and biochemistry using genomic, proteomic and metabolomic techniques to improve bio-based production.
- Industrial fermentation developing industrial biological processes that use microbes.
- Extractive removal and analysis extracting chemicals from plants, including tannin, lignin and compounds with antioxidant or anti-microbial activity.
- Thermochemical processing using heat to break down organic wastes into valuable compounds.
- Bioenergy including solid fuels such as torrefied wood and liquid biofuels such as pyrolysis oil (crude bio-diesel) and alcohols.
- Environmental analyses.
Wood modification and advanced processing
- Chemical and thermal modification altering wood chemistry and improving product performance.
- Timber drying including:
- Softwood drying including world class control systems for optimum drying, energy efficiency and product performance
- Hardwoods and exotic timbers
- Supercritical extraction
Wood fibre refining facility
We have a small-scale industrial facility capable of processing wood-to-produce fibre and pulp. It is used to test operational scenarios for New Zealand’s pulp and fibre production companies.
Karl Murton, Scientist, Process Development
Remote sensing: UAV / Drones
Capturing and using aerial imagery in forest management is a rapidly developing area. We work with forest managers to develop systems that are relevant and cost-effective.
Examples of forest management applications include:
- High-definition geospatial work, e.g. mapping for forest planning and management
- Pest and disease identification and monitoring
- Forest inventory
- Analysing the environmental impact of forest operations.