Since 2019, the European Marine Energy Centre (EMEC) has worked with TBAT Innovation to prepare and optimise their R&D Tax Credit claims. This has involved gathering and presenting the financial and technical evidence required to meet HMRC’s compliance standards for R&D activities. The relationship originated through Sam Stephens, a TBAT director, who chaired international wave and tidal energy conferences and worked on grant funding for marine energy devices.
EMEC is a not-for-profit innovation catalyst pioneering the transition to a clean energy future. Established in 2003, EMEC is the world’s leading centre for demonstrating wave and tidal energy converters in the sea. The centre provides pre-consented grid-connected test sites in harsh wave and tidal regimes as well as scale test sites in gentler conditions for testing smaller-scale technologies, subsystems, and components.
To date, EMEC has hosted more ocean energy devices than any other site, providing operational, technical, and business support to help clients commercialise. Attracting developers from around the globe, EMEC’s facilities help to prove what is achievable in some of the harshest marine environments while in close proximity to sheltered waters and harbours.
EMEC’s infrastructure and experience are increasingly being used in wider energy systems and decarbonisation innovation with the centre also leading projects exploring offshore and floating wind, green hydrogen, storage, e-fuels, renewables integration and island decarbonisation. To date, EMEC has taken part in R&D projects totalling £538 million for the development of the renewables industry.
Over the years EMEC has grown and diversified, and unprecedented activity that has taken place in Orkney due to the presence of EMEC has been a catalyst for economic development, creating jobs and a world-leading supply chain now exporting skills and knowledge around the globe. An economic impact assessment calculated EMEC added £370 million GVA to the UK economy between 2003 and 2023.
EMEC was named Blue Economy Enterprise of the Year at the Scottish Highlands and Islands Rural Economy Awards 2021, Champion of Renewables at the Scottish Green Energy Awards 2021 and won the Outstanding Service Award at the Scottish Green Energy Awards 2023.
TBAT initiated their engagement with EMEC by thoroughly understanding their projects and outlining the R&D claim process. Since 2019, they have worked closely with EMEC’s technical, delivery, and financial teams to identify eligible R&D activities and expenditures. This involved detailed on-site meetings at EMEC’s Stromness headquarters in Orkney.
EMEC’s projects cover diverse and complex technology sectors, including wave and tidal energy devices, hydrogen, and floating offshore wind. TBAT conducted a forensic review to analyse staff, subcontractor, and material costs to ensure all eligible expenditures were captured. Robust technical reports were prepared to substantiate the claims and address the implications of grant-funded projects on eligibility.
EMEC plans to continue to deliver services to the clean energy sector and to develop new services, knowledge, and technologies to support technology developers. This includes exploring options for developing a national floating offshore wind test site to the west of Orkney. The site aims to offer floating wind developers representative metocean conditions to those in ScotWind, Celtic Seas, and future project leasing rounds. In addition, they plan to expand sites for early arrays, island decarbonisation development, and synthetic fuels.
TBAT will continue to ensure that their R&D tax credit claims are robust and strongly evidenced and that all eligible costs are identified. The claim process will also be kept up to date to meet the applicable HMRC changes, e.g., the merged scheme, for accounting periods beginning on or after 1st April 2024.
"EMEC has engaged TBAT's services for R&D tax credit claims for over 5 years. As an organisation we have confidence in their service and results. We appreciate their consistency of delivery, attention to detail, depth of knowledge and clear professional guidance. TBAT staff, particularly Richard and Elaine, are approachable, responsive and a pleasure to work with."
Christine Scott - Finance Manager
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