BH Estates · Northern Ireland
From the slurry pit to a stronger R&D claim
How a Northern Ireland land management and dairy business turned a decade of nutrient-recovery research into a clear, well-supported R&D Tax Relief claim.
BH Estates is a Northern Ireland-based firm of chartered surveyors specialising in rural land management, with a farming and renewable energy business alongside it. The company provides consultancy across agriculture, property management, business management and renewable energy — all grounded in its own practical experience running a working dairy farm and renewable energy technologies.
Its R&D work includes the Farm2Export project, developed in collaboration with DAERA (the Department of Agriculture, Environment and Rural Affairs), to improve nutrient management and sustainability in Northern Ireland. Every service the business delivers is grounded in real-world experience. That research has also formed the basis of a successful R&D tax relief claim for farming businesses, supported by Leyton.
Agricultural innovation: the Farm2Export project
One of the company’s most significant research initiatives is Farm2Export, formally launched in 2023 after almost a decade of development. The project explores how nutrients can be recovered and managed more effectively, creating a sustainable supply chain from farms through to potential export markets — while addressing concerns around water quality, air quality and agricultural pollution.
Working alongside DAERA, BH Estates has been evaluating new approaches to on-farm slurry separation, using mobile separation technology to split slurry into liquid and solid fractions before transporting nutrients away from the farm. Beyond testing the technology itself, the research considers whether these solutions are practical, economically viable and socially acceptable for farmers across Northern Ireland.
“When we started the project, we wanted to understand whether it was viable from a physical, economic and social perspective. A key consideration was understanding farmers’ perceptions and how the approach would be received. The project helped us address these questions and demonstrate its potential.”
Turning complex research into an R&D claim
Unlike many R&D Tax Relief claims, responsibility for managing the process didn’t sit with BH Estates’ finance team. Instead, researcher Dr Aine Anderson led the work, bringing a detailed understanding of the company’s innovation programme and the research behind it.
“Initially, I was apprehensive as I expected the process to be much more complex. However, once it began and I received the right support, those concerns quickly disappeared.”
“Being the researcher helped, because I was able to identify the costings of what went to research probably more than someone on the accounting side.”
One part of the process stood out in particular: translating highly technical research into a clear narrative suitable for HMRC.
“I initially expected to take on much of the work involved in developing the narrative, but the process produced a high-quality document that accurately captured my ideas and reflected exactly what I wanted to communicate. When I read the final narrative, I was extremely impressed — I don’t think I could have produced a better version myself.”
Structured communication with the Leyton team throughout the claim also helped minimise disruption to day-to-day work.
“Each meeting was focused and efficient, with a clear purpose and agenda. We would work through the key points, address any questions, and then follow up via email where needed, which suited our way of working.”
Supporting innovation by reducing risk
For BH Estates, R&D tax relief for farming businesses offers value that extends well beyond the financial benefit. Research and innovation naturally involve uncertainty, particularly when tackling challenges that have never been solved before. Having access to tax relief helps reduce some of that risk and provides greater confidence to keep investing in ambitious projects.
“There’s clearly a financial benefit to it, but more so it gives us a different perspective on reducing a wee bit of the risk with the R&D side of things. The nature of R&D, it doesn’t always work. It doesn’t always go how you think it’s going to go — and that is the nature of research.”
For BH Estates, uncertainty is an essential part of innovation.
“There is this element of unknown, and that is what research and innovation is — it’s the unknown.”
Support mechanisms like R&D Tax Relief make it easier for businesses to pursue new ideas, even when commercial outcomes aren’t guaranteed.
“Having this support provides us with the confidence and justification to explore new research opportunities and pursue additional areas of investigation.”
Advice for other innovative businesses
Reflecting on the experience, Aine encourages other businesses undertaking genuine research and development to explore whether they could benefit from R&D Tax Relief.
“It’s definitely an opportunity that you should look into. With Leyton in particular, the experience has been very straightforward. It sounds like it will be more complicated than it actually is, but with the right support, it’s a much simpler experience than expected.”
Beyond the claim itself, the team at BH Estates also valued Leyton’s proactive approach in identifying additional opportunities that could support the business in the future.
“Leyton also drew attention to other forms of tax relief that could be relevant to the company, which has been very, very useful as well.”