R&D tax relief projects›Sectors›Agricultural Technology (Agritech)
Case study

R&D Tax Relief for Agritech

Case study: Field-Scale Crop Water-Stress Detection

An example of how Lister prepares R&D tax relief evidence for an agritech 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 develop an aerial thermal and multispectral method capable of detecting crop water stress reliably enough to support field irrigation decisions.

Main question

Scientific or technological uncertainty

  1. 01

    Describe exactly which uncertainties you need to resolve

    Lister recommended answer

    Whether the imaging system can distinguish genuine water stress from canopy density, soil background, weather, crop growth stage and other environmental effects.

  2. 02

    Describe what made it a project to resolve a specified uncertainty

    Lister recommended answer

    Thermal crop monitoring and CWSI were already known, but their performance changes substantially with crop and environmental conditions.

  3. 03

    Describe the steps you plan to take to resolve them

    Lister recommended answer

    Collect calibrated imagery, apply controlled irrigation treatments, record ground-truth plant and soil measurements and validate the model across different dates and field zones.

  4. 04

    What difficulties are foreseen for the project

    Lister recommended answer

    Wind, humidity, solar radiation, soil exposure, canopy geometry and sensor calibration can all influence apparent canopy temperature.

  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 models may work at one growth stage but fail as canopy coverage changes, requiring revised normalisation or additional environmental inputs.

  6. 06

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

    Lister recommended answer

    The final algorithm would be independently validated across different field conditions without further retuning.

Main question

An advance in science or technology

  1. 01

    A review of the current state of knowledge

    Lister recommended answer

    Canopy-temperature and CWSI techniques were already established, but published work documents sensitivity to environmental and crop conditions.

  2. 02

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

    Lister recommended answer

    The advance sought was robust field-scale discrimination of water stress within a broader operating envelope.

Outcome

Result, conclusion and evidence

Result

The method improved stress classification under the tested conditions but retained reduced accuracy under certain environmental boundaries.

Conclusion

The advance should be claimed only within the tested field and environmental envelope.

Evidence still needed

Sensor calibration, flight logs, weather, plot allocation, soil/plant ground truth, false positives and independent seasonal validation.

References

Supporting references

  1. USDA ARS — canopy temperature-based water-stress indices.

    ars.usda.gov ↗
  2. USDA ARS — CWSI for irrigation management.

    ars.usda.gov ↗
  3. USDA ARS — UAS infrared thermography of crop canopy temperature.

    ars.usda.gov ↗

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