Definitions of Research
HEFCE Definition of Research
Research is to be understood as original investigation undertaken in order to gain knowledge and understanding. It includes: work of direct relevance to the needs of commerce, industry, and to the public and voluntary sectors; scholarship*; the invention and generation of ideas, images, performances, artefacts including design, where these lead to new or substantially improved insights; and the use of existing knowledge in experimental development to produce new or substantially improved materials, devices, products and processes, including design and construction. It excludes routine testing and routine analysis of materials, components and processes such as for the maintenance of national standards, as distinct from the development of new analytical techniques. It also excludes the development of teaching materials that do not embody original research.
* Scholarship is defined as the creation, development and maintenance of the intellectual infrastructure of subjects and disciplines, in forms such as dictionaries, scholarly editions, catalogues and contributions to major research databases.
VAT Definition of Research
Research is to be understood as original investigation undertaken in order to gain knowledge and understanding. It includes the use of existing knowledge in experimental development to produce new or substantially improved material, devices, products and processes, including design and construction. It excludes routine testing and analysis of materials, components and processes. In the humanities and social sciences, research includes work which sets out to widen general understanding of society and its structures and processes rather than to address purely local problems.
The following do not qualify as research:
- DNA sequencing services provided to another university as part of its research project
- Management consultancy and business efficiency advice
- Collection and statistical analysis of information
- Market research and opinion polling
- Writing computer programs
- Testing and analysis of chemicals, drugs and other goods.
If this definition does not apply, VAT may need to be charged on the project.
