Horticulture and Controlled Environment Agriculture

BC&A Innovation

R&D Spotlight

Horticulture has always been a critical part of the UK’s food and plant production industries, supplying fruits, vegetables, herbs, flowers, and ornamental plants to consumers, retailers, and the foodservice industry. However, advances in Controlled Environment Agriculture (CEA) — such as vertical farming, hydroponics, aquaponics, and aeroponics — are changing the way growers approach production. These technologies allow producers to grow crops year-round, in less space, with fewer inputs, and with a reduced environmental footprint.

Innovating in these areas is rarely straightforward. From refining lighting and irrigation systems to developing new nutrient delivery methods or overcoming plant health challenges in closed environments, businesses in horticulture and CEA often face significant technical uncertainties. R&D tax relief is designed to support these efforts by rewarding companies that push for scientific or technological advancements in their products, processes, or systems.

Here are some examples of activities in horticulture and CEA that may qualify for R&D tax relief:

Developing New Crop Varieties for Indoor Farming

Researching and breeding plant varieties that are better suited to controlled environments, including those with faster growth cycles, improved nutrient profiles, or increased resistance to pests and diseases.

Improving Lighting Systems and Energy Efficiency

Developing or optimising LED or other artificial lighting systems to improve energy efficiency, light spectrum performance, or plant growth outcomes in vertical farms or indoor greenhouses.

Enhancing Nutrient Delivery and Water Management Systems

Designing hydroponic, aquaponic, or aeroponic systems that deliver nutrients more efficiently, reduce water waste, or improve crop yield without the need for soil-based growing media.

Overcoming Environmental Control Challenges

Researching ways to manage temperature, humidity, CO2 levels, and airflow in closed growing environments to optimise plant health and productivity.

Developing Integrated Pest Management (IPM) for Indoor Crops

Creating new biological or mechanical pest control solutions that work in enclosed growing spaces where traditional chemical treatments are unsuitable or restricted.

Scaling Up Production Systems

Solving technical challenges involved in scaling from small pilot systems to full-scale commercial production, particularly when ensuring consistency, reliability, and product quality at larger volumes.

Reducing Environmental Impact and Resource Use

Developing systems that reduce energy consumption, water usage, or waste output in CEA facilities, supporting the UK’s broader sustainability and net-zero goals.

Meeting Food Safety and Certification Standards

Engineering systems that meet UK food safety, traceability, and certification requirements for produce grown in controlled environments, particularly when this involves developing new processes or systems.

If your horticulture or CEA business is engaged in activities like these, you could be eligible for R&D tax relief. This government-backed incentive is designed to help UK businesses recover a portion of their qualifying costs and reinvest in future innovations that improve food security, sustainability, and productivity.

Our Process

What to expect when working with
BC&A Innovation

1. Discovery Call

Book your FREE 15 minute discovery call today to discuss your R&D activity and we'll guide you on best next steps and estimated claim value.

2. Information gathering

Our technical experts and industry specialists will work with you to uncover all areas of work activity eligible under the R&D scheme, ensuring we have everything we need to support a robust, defensible and maximised claim.

3. Create R&D Tax Claim

Our technical experts will write your claim and supporting documents with a clear assessment of your eligible activity and costs, ensuring compliance with the scheme's governance throughout.

4. Approval & Submission

We'll share, for your approval, the claim draft and supporting documentation. We'll explain in detail how we have arrived at our assessment of your claimable activity, costs and claim value. When you're happy, your claim can be submitted as part of your standard end-of-year processes.

5. Liaising with HMRC

Should HMRC require any further information or have queries regarding your claim, we'll liaise with them to ensure speedy payment without any reduction in claim value.

6. Payment

Once your payment is received, we'll send it across the same working day and advise you on processes that can be put in place to make future claims even more hassle-free. Don't worry about claims going forward, we'll be in regular contact to remind you what is needed and when.

About BC&A Innovation

We've helped hundreds of businesses like yours secure millions in Research & Development tax relief

Our team recognises the importance of R&D in advancing UK businesses, big and small, and we understand the time burden, resources and complexities of claiming tax relief for that R&D. These constraints often leave companies failing to get the tax relief they’re entitled to or underclaiming significantly due to unclear, often confusing guidelines about what constitutes R&D. As experts in R&D tax relief, we’re here to unblur the lines and create robust, defensible and maximised claims on your behalf.

We’re experienced tax professionals, accountants and technical experts with a deep understanding of the R&D tax relief regulations. We’ve worked in many of the industries we now serve and are ideally placed to understand your business’ R&D Activities. As part of HMRC’s panel on R&D, we stay up-to-date with the latest developments in the guidance, to provide our clients with the most accurate and up-to-date advice.

At BC&A Innovation we take the burden of claim generation away from the business so you can do what you do best, while we do what we do best. We pride ourselves on our integrity, professionalism and commitment to our clients.

Not sure if you qualify for R&D tax relief? Book a FREE discovery call today.

Many of the businesses we work with were unsure if they qualified for R&D tax relief at first. A few had even been told by other agencies that they could not claim. Yet, with our help they were able to correctly identify eligible R&D projects and claim back vital funds.

As experts in HMRC’s definitions of Research & Development, we’ll be able to tell you if you should make a claim or not. We’re success fee based, which means it isn’t in our interest or yours to take forward claims that won’t pass HMRC’s stringent checks. If we say it’s worth doing, you can take that to the bank.

Ready for a discovery call? Think of it as a no-obligation chat where we can discuss the work you’ve undertaken and identify tax-saving opportunities. Our expert consultants are keen to speak with you.