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In this blog, I will look to address two key concerns across the sector:
· That consulting engineering firms are not doing qualifying R&D activity
· Submitting an R&D tax claim will act as a beachhead for Revenue into your business
At this year’s ACEI conference, President Tim Murnane suggested that every consulting engineering company in Ireland should be claiming R&D Tax Credits. And yet, many still believe that their work is simply ‘business as usual’ and therefore not eligible for R&D relief. But the truth is that if you’re solving technical problems, testing design alternatives, or developing tools your competitors don’t have, you very likely are doing R&D, and that means you’re completely entitled to make a claim. It’s all too common to think of lab work and white coats when hearing the words ‘research and development’, but the R&D Tax Credit isn’t just for scientists conducting test tube experiments. It’s also for engineering professionals who solve real-world problems.
Engineers drive innovation. Whether by finding a new way to integrate low-carbon materials, developing proprietary analysis tools, or designing an innovative structural system to meet a complex brief, engineers are constantly breaking new ground in a way that’s very likely to qualify as R&D.
It’s important to stress that R&D Tax Credits can be hugely valuable, allowing companies to claim up to 30% of qualifying expenditure (rising to 35% next year). Eligible projects can receive a tax credit on things like staff costs, overheads, raw materials and other expenses that are directly linked to your R&D activity. It all adds up, and in a challenging cost environment, can lead to a significant financial benefit. What about Revenue enquiries?
Another barrier to claiming is when companies fear the level of scrutiny they may face. To paraphrase a few conversations that I’ve had recently: ‘If we make a claim, aren’t we basically just inviting Revenue to crack open the books on our whole business?’
Let’s clear this up right now: that’s a complete myth. On the rare occasion that Revenue has raised an enquiry, Revenue will ask to see the
technical information that relates specifically to your R&D claim. As long as everything is properly documented and substantiated, then the enquiry is closed.
We know this from experience. At Leyton Ireland, we’ve supported 180 clients (including more than 25 ACEI member firms), helping them to prepare and submit their R&D Tax Credit claims. Around 120 of these companies are now in their second or third year of claiming, which just goes to show how accessible the scheme is. So, if you’re worried about an enquiry, the best advice is to speak to the experts.
Since launching in Ireland, we’ve supported more than 450 claims, and only six of these have resulted in a Level 1 enquiry (that’s just 1.3%). When this happens, we assist our clients by defending claims to make sure that they stand up to all scrutiny. Every single enquiry we’ve defended was positively resolved without any adjustment to what had originally been claimed. That’s a testament to the rigour of our technical team and our collaborative process.
We embed ourselves within organisations, speaking to key R&D project members such as design leads, directors, project engineers or anyone else who was directly involved in the effort. We do this so that we can build a clear narrative for Revenue that’s both compliant and defensible from the start.
Don’t just take it from me. One of our longstanding clients, EDC Consulting Engineers, recently shared:
“After every claim, we feel we’re a little bit wiser about the claims process, thanks to Leyton’s guidance. Over our time working together, Leyton has helped us better understand how to identify R&D projects and what is needed to prepare successful R&D Tax Credit claims.
We do very little of the work ourselves. Leyton handles most of the claim preparation process, which saves us a lot of time and hassle.”
Not sure if your work qualifies as R&D?
To be eligible for relief, there needs to have been systematic investigation in the face of a scientific or technological uncertainty. Most engineering projects that seek to make an advancement have a good chance of qualifying, but sometimes the technical jargon needs to be translated into a language that Revenue understands. That’s where we can help.
As a strategic partner of the ACEI, we work with engineering firms to uncover qualifying projects, before helping them to submit their claims with complete confidence.
We know that there’s huge pressure on the sector to deliver sustainable, efficient and digitally enabled solutions, but that’s exactly what’s driving innovation, much of which
qualifies for relief. And if you’re not claiming for that R&D, you’re leaving money on the table.
Yes, Revenue’s process is robust, but with the right guidance you can claim confidently (and compliantly) with a clear return to show for your hard work.
If you’re still not sure whether your work qualifies, we’ll be more than happy to have an initial conversation to discuss your eligibility for claiming. You’ve got nothing to lose, and nothing to fear.
— Darragh Gaffney is Head of R&D Incentives at Leyton Ireland. He leads a multidisciplinary team that has helped builders, engineers and innovators unlock over €300 million worth of R&D Tax Credits annually.
More information can be found here: Leyton Ireland | Boost Your Business Growth with our R&D Tax Credits services
During the Presidential campaign, an interesting issue arose where the type of work carried out by the ultimately successful candidate, and President, Ms Catherine Connolly was raised. This was in the context of Ms Connolly (a barrister), acting in her professional capacity, allegedly represented financial institutions repossessing homes of ordinary citizens. The allegation was that this type of work carried out by Ms Connolly “the barrister” appeared to conflict with the strongly held views of Ms Connolly “the socialist politician”, who opposed such actions by banks and stood firmly behind the normal citizen as a victim in this context. Ms Connolly was asked to explain this apparent Dr Geckle and Mr Hyde scenario.
I am interested in this from an ACEI perspective for two reasons. Firstly, in the context of my desire for the development of a best in class community of Consulting Engineers, led by the ACEI, it was interesting to see how the community of legal professionals responded to the above challenge of Ms Connolly. Led by Minister for Justice Jim O’Callaghan (also a barrister), who is on the opposing side of the political divide to Ms Connolly, the defence of Ms Connolly to act as a barrister in this context was fulsome and complete. He was 100% behind his political foe for her right to conduct her legal duties regardless of the apparent political contradiction. And while in the legal profession there is a “cab-rank” rule, which does not apply in Consulting Engineering, in essence the legal profession was “circling the wagons” and this took precedence over their opposing political perspectives. In most such circumstances, political allegiance would take precedence – not in this case though! I found this interesting and something we need to reflect on as Consulting Engineers. Protecting our profession and its reputation should also take precedence in all circumstances and that is what I would love to see, as a best in class community of professionals, who support each other first and foremost. That is an essential component of a vibrant, successful and thriving profession.
The second component of this I wish to explore, relates to Engineering parallels with Ms Connolly’s scenario i.e. Engineers choosing to perform roles that appear to be anti development. The primary role of Consulting Engineers, as per the ACEI mission statement, is to “….deliver sustainable engineering solutions for the benefit of humankind”. It goes without saying that to achieve this, there must be new construction work, whether that is the development of housing, to help solve the housing crisis, or other fundamental infrastructure to support the growing demands of our nation. How do we respond, when a client asks us to support them to block a planning permission, which we feel may be for spurious reasons, without reasonable or balanced engineering concerns? Are we happy and are we doing justice to our noble profession, when we prepare a report in support of a planning appeal in such circumstance, be that to An Coimisiún Pleanála or Judicial Review? Are we comfortable to suspend our primary duty as Consulting Engineers to apply our expertize to support development and the benefits that result for wider society, or are we comfortable to do the opposite? Food for thought I dare say and as one of my former colleagues used say “I will leave it with you”…….
Introduction
The construction industry stands at a pivotal crossroads, with Modern Methods of Construction (MMC) rapidly transforming traditional building practices. As the demand for efficient, sustainable, and cost-effective construction solutions continues to grow across Ireland, MMC offers a compelling pathway forward. Factory production, digital design tools, and new materials are changing the daily work of every construction professional. For consulting engineers specifically, this shift demands new skills but offers substantial benefits in project delivery. In Ireland specifically, the housing shortage and climate commitments require construction solutions that deliver more buildings with fewer resources and lower emissions. MMC addresses these twin challenges directly.
The Technological Forerunner
The acceleration of technological innovation within MMC is remarkable. 3D volumetric construction has matured significantly, enabling entire room units to be manufactured with precision in controlled factory environments before transportation to the site. This approach dramatically reduces construction timelines while maintaining exceptional quality standards. Meanwhile, modular building techniques have evolved beyond simple repetitive structures to accommodate complex architectural designs that were previously thought impossible without traditional methods.
Twin wall technology represents one of the most promising hybrid methods gaining traction in Ireland. This technology consists of two precast concrete panels connected by steel lattice girders, with the void between them filled with in-situ concrete on-site. Engineering studies have demonstrated that interface shear strength increases with surface roughness, outer biscuit concrete strength, and connector embedment depth. The use of lattice shear connectors and increasing their depth significantly improves stiffness, flexural failure load, and composite action. Recent finite element modelling has confirmed that single trusses can
replace double trusses without compromising performance under certain conditions. A finding that offers significant material efficiency gains.
Twin wall systems significantly outperform traditional methods in critical areas that matter to consulting engineers: they carry heavier loads while using less material, provide better sound insulation between dwellings (a common complaint in multi-unit housing), and achieve fire ratings that satisfy the most stringent regulations without additional treatments. These systems have proven themselves in both residential and commercial applications across Ireland, offering a versatile solution that bridges prefabrication efficiency with structural performance.
Digital integration through Building Information Modelling (BIM) has become the backbone of successful MMC implementation, creating a seamless information flow from design through manufacturing to assembly. For consulting engineers, this digital thread offers unprecedented opportunities to optimise designs, predict performance, and collaborate across disciplines with greater efficiency.
Sustainability at the Core
MMC’s sustainability credentials extend far beyond the obvious reduction in construction waste. The factory-based production model enables precise resource management and material optimisation that would be impossible to achieve on traditional construction sites. Studies indicate that MMC approaches can reduce material waste by up to 90% compared to traditional construction methods.
The controlled manufacturing environment also facilitates the integration of cutting-edge insulation technologies and airtightness solutions, resulting in buildings that significantly outperform their traditionally built counterparts in energy efficiency. Twin wall systems, for instance, can be engineered with precise thermal breaks and integrated insulation layers, achieving U-values as impressive as 0.12W/m²K, far exceeding regulatory requirements while using less material. This performance advantage aligns perfectly with Ireland’s ambitious climate action goals and provides consulting engineers with powerful tools to deliver on increasingly stringent building regulations.
Challenges and Opportunities for Irish Engineering Consultants
While MMC presents tremendous opportunities, Irish consulting engineers must navigate several technical challenges during this transition. The integration of modular components with traditional building systems requires careful consideration of load paths, connections,
and material interfaces. Modular dimensions are often restricted by transportation regulations, which can limit design flexibility. Furthermore, the seamless integration of building services (plumbing, electrical, and HVAC systems) within modular units requires detailed planning to avoid rework on-site.
For twin wall systems specifically, engineers must understand the complex interaction between precast elements and in-situ concrete, including calculating differential shrinkage, managing thermal bridging at connections, and ensuring dimensional precision for factory production. Structural connections between modular units and traditional structures are particularly critical for stability under dynamic loads like wind or seismic activity.
However, these challenges represent opportunities for forward-thinking firms to differentiate themselves in an evolving marketplace. The Shanganagh Castle Estate project in Dublin demonstrates the efficiency gains possible with MMC approaches. This large-scale development, which commenced in September 2022, implemented a phased delivery approach using prefabricated elements, including twin wall technology. Phase 1, comprising 51 houses and a creche, was completed in just 14 months by September 2024. The subsequent phases of apartment construction are progressing at an 18-month timeline per phase, which is remarkably efficient for developments of this scale. This project also earned distinction as Ireland’s largest passive house scheme, demonstrating the compatibility of MMC with the highest sustainability standards.
The economic advantages are equally compelling. Research indicates that MMC techniques can accelerate construction timelines by 20% to 60% compared to traditional methods. In the context of rising construction costs, with tender prices increasing by 8.9% in 2021, 3.5% in 2022, and 1.6% in 2023, this efficiency is invaluable. Studies have identified potential cost savings of up to 14% for two-bedroom apartments through a combination of approaches, including the adoption of European construction methods like twin wall systems.
The firms that successfully integrate MMC knowledge into their practice will find themselves well-positioned to deliver on the Housing for All strategy’s ambitious targets while maintaining the highest standards of quality and sustainability. Furthermore, the precision and predictability inherent in MMC approaches allow engineers to push the boundaries of design innovation while maintaining confidence in structural performance and longevity.
Looking Forward
As Ireland continues to address its housing and infrastructure needs, MMC will play an increasingly central role in delivering solutions that are not only faster and more cost-effective but also more sustainable and adaptable to future needs. The adaptation of Irish building codes to accommodate these innovative construction methods, particularly regarding energy efficiency, fire safety, and structural performance, created a supportive regulatory environment for MMC adoption.
Quality assurance processes for MMC components have also evolved, with regular inspections during manufacturing, rigorous testing of structural elements, and adherence to Eurocodes ensuring that components perform as designed under Irish conditions. Digital tools like BIM are increasingly used to track quality throughout the design-to-installation process, providing engineers with unprecedented visibility into component performance.
For consulting engineers, embracing these methods represents an opportunity to lead rather than follow in the industry’s transformation. The technical expertise required to optimise twin wall systems, flat slab construction, and other emerging hybrid methods will become increasingly valuable as the industry transitions from traditional approaches.
I will be speaking on these topics and more at the National Construction Summit at the National Sports Campus (Dublin) on the 2nd of April, focusing specifically on how Modern Methods of Construction are reshaping the industry’s future. As an R&D tax consultant working extensively with construction firms and MMC specialists, I look forward to sharing deeper insights into how engineering innovation is driving this revolution.
Article by Benson John MSc CEng MIMeche,
Assistant Manager – R&D Tax Incentives
Ireland is witnessing a significant digital transformation within its construction, architecture, and engineering (AEC) industries. As the country cements its position on the global stage, these sectors are increasingly leveraging digital technologies to drive growth, enhance efficiency, and improve sustainability. This shift is backed by substantial investments, economic incentives, and a forward-looking approach to technological innovations.
Industry Growth and Investment
The Irish government’s commitment to modernizing the AEC sectors is profoundly evident through initiatives such as Project Ireland 2040. This long-term strategy centres on spatial planning and public capital investment, with a significant portion allocated to the digitization and modernization of infrastructure. Major stakeholders in both the private and public sectors are increasingly investing in Building Information Modeling (BIM), prefabrication, ‘digital twin’ models, and cloud-based project management platforms, signalling a robust growth trajectory for these industries.
Economic Impact
Digitization is poised to deliver considerable economic benefits to Ireland’s AEC industries. Enhanced project efficiencies and productivity gains are reducing project timelines and costs, while increasing accuracy in project execution. These benefits translate into more competitive bidding for international contracts and an uptick in foreign direct investment. Furthermore, the construction industry, which accounts for a substantial portion of Ireland’s GDP, stands to gain from improved sustainability practices, which align with both European Union and national green economy targets.
Technological Innovation
Ireland’s AEC sectors are at the forefront of integrating cutting-edge technologies. BIM is becoming the industry standard for project visualization and collaboration, enabling all stakeholders to work from a single, accurate source of information. The adoption of augmented reality (AR) and virtual reality (VR) is enhancing design processes by providing immersive project experiences. Additionally, the Internet of Things (IoT) is making construction sites smarter, with real-time data collection and monitoring leading to better decision-making and enhanced safety.
Emerging technologies such as drones for site surveys and inspections and the development of digital twin models, as well as 3D printing for creating complex building components, are also gaining traction. These innovations promise to further reduce labour costs, minimize material waste, and streamline project workflows.
Future Outlook and Opportunities
The future of Ireland’s AEC sectors looks promising, with a multitude of opportunities emerging from the ongoing digital revolution. The integration of artificial intelligence (AI) for predictive analytics and automation can revolutionize risk management and resource allocation. Moreover, advancements in sustainable building materials and energy-efficient designs are expected to rise in response to heightened environmental awareness and regulatory mandates.
Education and training will play a crucial role in equipping the workforce with the necessary digital skills. Collaborations between industry and academia are essential to foster innovation and maintain a pipeline of talent capable of driving the next wave of technological advancements.
Overall, the digitisation of Ireland’s construction, architecture, and engineering sectors is not just a trend but a transformative wave that promises profound economic impacts and numerous opportunities for growth. As these industries continue to embrace and integrate new technologies, Ireland is well-positioned to become a leader in the global digital construction landscape, delivering sustainable and efficient solutions for future infrastructure needs.
Authored by: Robert McNair, PhD – Senior Technical Consultant, Leyton Ireland
This year will see the launch of Griffiths & Armour’s latest publication, ‘Constructing Change –
Evolving the Status Quo or Time to Reset’. The document follows extensive engagement with our clients and other interested parties over the past 18-months and examines key challenges facing the construction, insurance and legal sectors, whilst also recognising the opportunity to deliver real change.
Read more about Griffiths & Armour’s work with The Association of Consulting Engineers of Ireland (ACEI) Here.
ConsultA is an information ezine for ACEI members established in March 2020. On a monthly basis, the ezine covers the key issues facing the consulting engineering profession at national, EU and global levels.
ConsultA contains useful advice and critical information for member firms to support their businesses. In addition, ConsultA tells the story of the ACEI members and the brilliant work they undertake daily. Members are welcome to contribute to the ezine in many ways. Those wishing to do so should click here.
Included in the newsletter are weblinks to the European (EFCA) and International consulting engineering association (FIDIC).
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