An LRP is a research provider who has completed our listing process. They provide systematic, investigative and experimental (SIE) research and development (R&D) services under contract to other businesses. An LRP conducts R&D on behalf of unassociated businesses. A business whose eligible R&D expenditure is likely to be less than $20,000 per annum can only qualify for the R&D tax credit if it uses an LRP to do this research.