– And What It Could Look Like Under Today’s R&D Tax Relief Rules
Published: 16th March 2026
Author: Beck on Tech
In the early 1970s, long before “circular economy” became boardroom vocabulary, a fibre chemist named Nathaniel C. Wyeth was wrestling with a problem that had nothing to do with recycling. Working at DuPont, Wyeth wanted to make plastic bottles that were strong enough to hold carbonated drinks without exploding under pressure. Glass was heavy and fragile. The world needed lighter packaging.
Wyeth’s answer was a polymer already known to science: polyethylene terephthalate a.k.a. PET. By carefully controlling its crystallinity and orientation during processing, he created bottles that were tough, transparent and remarkably light. In 1973, he patented the first PET beverage bottle. The age of lightweight plastic packaging had arrived.
But innovation has consequences. PET‘s success was meteoric. By the 1980s, billions of bottles were in circulation. Durable, cheap and ubiquitous, they quickly became a symbol of convenience… and mounting waste.
Then came the second act of the story: the engineers who asked not how to make better bottles, but how to unmake them.
By the late 1980s and early 1990s, researchers realised PET had a hidden superpower: unlike many mixed plastics, it could be melted and reprocessed with relatively little loss in properties if contamination could be controlled.
Mechanical recycling emerged first. Collected bottles were:
These pellets could be spun into polyester fibre or, with sufficiently rigorous decontamination, made back into food-grade bottles.
A parallel, more radical path also developed: chemical recycling.
Instead of melting PET, chemists broke it back into its monomers, terephthalic acid (TPA) or dimethyl terephthalate (DMT), and ethylene glycol, using glycolysis, methanolysis or hydrolysis. These purified building blocks could then be repolymerised into virgin-quality PET.
By the early 2000s, “bottle-to-bottle” closed-loop recycling was not just technically possible; it was commercially viable. Today, recycled PET (rPET) is one of the most widely used recycled plastics globally.
On Global Recycling Day, PET recycling stands as a case study in how science can turn a waste problem into a materials solution.
The Science That Made It Work
The technical challenge wasn’t melting plastic. It was safety and performance.
Food-grade rPET required:
European regulators required rigorous challenge testing, deliberately contaminating PET and proving that the recycling process removed hazardous substances to safe levels. This led to advances in:
The innovation wasn’t a single breakthrough. It was cumulative, uncertain and experimentally driven, exactly the kind of work modern R&D frameworks are designed to recognise.
Would PET Recycling Qualify for R&D Tax Relief Today?
Under current UK R&D tax relief rules, a project qualifies if it seeks to achieve an advance in science or technology by resolving scientific or technological uncertainty. PET recycling could fit within the scope of the current R&D tax relief criteria, provided certain criteria were met:
Seeking an Advance in Science or Technology
To qualify under R&D tax relief, a project must contribute to an advance in science or technology and address a scientific or technological uncertainty, rather than simply apply routine engineering.
Researchers sought advances in:
These were advances in materials science and chemical engineering, not just business improvements.
Was there Technological Uncertainty?
Engineers were likely to have faced genuine uncertainties, including:
At the time, these answers were not publicly available or readily deducible. Systematic experimentation was required.
Was There a Process of Investigation/Experimentation?
Recycling pioneers undertook:
These are likely to qualify as R&D activities, as they involved experimental design, testing, analysis and iteration.
Which Costs Would Likely Qualify Today?
If undertaken today by a UK company, qualifying expenditure could include:
Would Chemical Recycling Also Qualify?
Depolymerising PET back to monomers involved significant chemical uncertainty:
These challenges align with the definition of resolving scientific or technological uncertainty in chemistry and process engineering.
Why This Story Matters on Global Recycling Day
PET recycling is more than a waste-management success. It’s proof that environmental progress often emerges from rigorous, uncertain, experimental work.
The engineers who closed the loop on polyester weren’t “just improving a process”. They were solving polymer degradation kinetics, contaminant diffusion modelling and solid-state reaction engineering.
In today’s language, they were likely to be conducting qualifying R&D.
The climate transition depends on thousands of similar advances:
Each carries technological uncertainty. Each requires systematic investigation. We believe that each is the kind of innovation that R&D tax relief is designed to support.
Global Recycling Day is often framed as behavioural change: recycle more, waste less.
But its deeper message is technological: recycling at scale only works because scientists pushed materials beyond what was previously possible.
The PET bottle was invented to solve a packaging problem.
Recycling it solved a planetary one.
Bibliography
© Harmoney Consulting Ltd. All rights reserved.
Contact@harmoneyconsulting.co.uk
02031 498 276
Harmoney Consulting Group, a company incorporated under the laws of Scotland, and having its registered office at:
Harmoney Consulting Group
Clyde Offices
2nd Floor
48 West George Street
Glasgow
G2 1BP
Registered number: SC661102