R&D tax relief projects›Sectors›Aerospace and Defence
Case study

R&D Tax Credits for Aerospace and Defence

Case study: Early Composite Damage Detection

An example of how Lister prepares R&D tax relief evidence for an aerospace and defence project.

Paylists’ powerful AI, Lister, reads the project data, searches published work and recommends an answer to each question below, with supporting references.

How Lister prepared these answers
  1. 01Reads project dataStages, timesheets, costs, tests and documents recorded in Paylists.
  2. 02Searches published workOpenAlex, Europe PMC, PubMed, arXiv, Crossref, OSTI, NASA NTRS, NIST and other sources.
  3. 03Recommends answersEach answer is supported by references for your team and R&D tax advisor to review.
Main question

What the R&D aim of the project is

  1. Lister recommended answer

    To detect and track subsurface damage in composite aerospace structures during fatigue loading before significant structural failure occurs.

Main question

Scientific or technological uncertainty

  1. 01

    Describe exactly which uncertainties you need to resolve

    Lister recommended answer

    Whether weak thermal and acoustic signatures can reliably identify early delamination and other damage while distinguishing them from normal loading and thermal effects.

  2. 02

    Describe what made it a project to resolve a specified uncertainty

    Lister recommended answer

    Thermography, ultrasound, acoustic emission and CT were known, but their ability to detect early evolving damage under the project's conditions remained uncertain.

  3. 03

    Describe the steps you plan to take to resolve them

    Lister recommended answer

    Perform controlled fatigue tests, collect thermal/acoustic data and compare detected events against ultrasound or CT reference measurements.

  4. 04

    What difficulties are foreseen for the project

    Lister recommended answer

    Subsurface depth, laminate architecture, loading rate and environmental temperature can all alter the measured signal.

  5. 05

    Information about any major changes to the aims, or new uncertainties that have been encountered, while running the project.

    Lister recommended answer

    Initial processing may detect damage but not reliably distinguish defect depth or severity, creating a new need for combined-sensor interpretation.

  6. 06

    How the uncertainties and other challenges were overcome (or not).

    Lister recommended answer

    Detection thresholds and processing would be refined and independently tested on fresh specimens.

Main question

An advance in science or technology

  1. 01

    A review of the current state of knowledge

    Lister recommended answer

    NASA had already demonstrated thermographic and acoustic approaches for composite fatigue damage.

  2. 02

    How the project sought an advance in a qualifying area of science or technology

    Lister recommended answer

    The project sought earlier and more reliable damage detection under specified structural and loading conditions.

Outcome

Result, conclusion and evidence

Result

The combined approach improved early detection within the tested laminate and load envelope.

Conclusion

The advance relates to validated early-detection performance, not the invention of thermography or acoustic emission.

Evidence still needed

Specimen IDs, fatigue history, raw sensor data, CT/ultrasound reference results, false-positive analysis and repeat specimens.

References

Supporting references

  1. NASA — early composite fatigue-damage thermography.

    ntrs.nasa.gov ↗
  2. NASA — passive thermography and acoustic emission.

    ntrs.nasa.gov ↗
  3. NASA — passive thermography fatigue-test data.

    ntrs.nasa.gov ↗

Book a demo today

14-day free trial · No credit card · From £5 a month