Case study

R&D Tax Relief for Construction

Case study: Structural Concrete Using Recycled Aggregate

An example of how Lister prepares R&D tax relief evidence for a construction 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 structural concrete containing a high proportion of recycled aggregate while maintaining predefined strength, workability and durability performance.

Main question

Scientific or technological uncertainty

  1. 01

    Describe exactly which uncertainties you need to resolve

    Lister recommended answer

    Whether variation in recycled aggregate porosity, attached mortar, absorption and source quality can be controlled sufficiently through material treatment and mix design.

  2. 02

    Describe what made it a project to resolve a specified uncertainty

    Lister recommended answer

    Recycled aggregate concrete already existed, but its variable material properties can significantly affect structural and durability performance.

  3. 03

    Describe the steps you plan to take to resolve them

    Lister recommended answer

    Characterise aggregate batches, create alternative mix designs, control moisture, test strength and durability and repeat the selected design using independent recycled-material batches.

  4. 04

    What difficulties are foreseen for the project

    Lister recommended answer

    Higher absorption and variable adhered mortar can change effective water-cement ratio and produce inconsistent mechanical performance.

  5. 05

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

    Lister recommended answer

    Testing may reveal that a mix meeting compressive-strength requirements fails durability or workability, requiring changes to aggregate treatment or binder composition.

  6. 06

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

    Lister recommended answer

    The final mix would be reproduced across different recycled-aggregate batches and tested against every frozen criterion.

Main question

An advance in science or technology

  1. 01

    A review of the current state of knowledge

    Lister recommended answer

    Published North American and Western European work had already shown that recycled concrete aggregate can be structurally useful but commonly carries performance penalties due to residual mortar and variability.

  2. 02

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

    Lister recommended answer

    The project sought reliable structural and durability performance at a recycled-content and source-variability level not readily predictable from established mix-design methods.

Outcome

Result, conclusion and evidence

Result

The final formulation met the required performance across the tested recycled-aggregate sources.

Conclusion

The advance concerns demonstrated performance at the stated recycled-content and variability envelope, not simply the use of recycled aggregate.

Evidence still needed

Aggregate source/batch IDs, absorption measurements, mix recipes, curing conditions, mechanical tests, durability results and independent batch replication.

References

Supporting references

  1. McNeil & Kang, Recycled Concrete Aggregates: A Review.

    link.springer.com ↗
  2. Piccinali et al., recycled aggregate concrete review.

    pubmed.ncbi.nlm.nih.gov ↗
  3. Liverpool John Moores University — recycled concrete and masonry aggregates.

    researchonline.ljmu.ac.uk ↗

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