NZ Tax Credit for Research & Design uses designing to meet Passive House energy standard as an example of something that is known “and there is no scientific or technological uncertainty in” designing to meet the standard.
“Case Study R&D eligibility”
“Example ineligible R&D based on existing knowledge
Mike and Fulia design and build houses. In response to market demand, they are improving their designs to achieve passive house energy efficient standards. Their designs are new and require them to do a considerable amount of background research. Mike and Fulia are unsure if they will be commercially successful or not.
Mike and Fulia use a systematic approach and check each stage of their first house design to ensure it complies with the passive house standards.
The principles for passive house design are well understood by competent professionals in that specialist field and there is no scientific or technological uncertainty in what Mike and Fulia are doing. Because of the absence of scientific or technological uncertainty, this type of adaption or development does not qualify as an eligible R&D activity.”
Content by MBIE.