Materials and Utility Costs for items Consumed in the development of prototypes and conduction of tests. Consumed materials must not end up in a saleable item. More specific rules around prototypes can be found here.
- Utilities used during R&D (water, power, etc.) can be claimed.
- Unused materials that are not transformed can’t be claimed as they can be reused
- Recycling is allowed, with cost adjustments if the scrap is resold.
These will require that you capture the data correctly e.g. floor area, meter readings, milage rates of waste etc.