What is research?
According to HMRC, research means original investigation undertaken in order to enhance knowledge and understanding. A supply is one of research whenever the activities are directed towards increasing areas of knowledge or understanding.
It is the intention at the beginning of a project that will determine whether the supply qualifies as research. If the intention is to progress understanding, the supply is one of research. On the other hand, research means more than simply confirming existing understandings.
Research does not include supplies such as merely confirming existing knowledge or understanding such as consultancy, business efficiency advice, routine testing and analysis of materials, components and processes, market research and opinion polling.
What is medical research?
Medical or veterinary research - This means original research into human or animal disease and injury.
HMRC VAT guidance see 4.3: charity funded equipment for medical and veterinary uses.
HMRC guidance: Medical and scientific equipment
From the above HMRC guidance, we would accept medical or veterinary research as being original systematic investigations undertaken in order to gain knowledge and understanding of the treatment or palliation of a physical or mental abnormality in humans or animals.
It also includes the use of existing knowledge and experimental development to produce new or substantially improved materials, devices, products and processes including design and construction.
It excludes routine testing and analysis of materials, components and processes - for example for the maintenance of national standards - as distinct from the development of new analytical techniques.
In general we would not accept that undergraduates engage in research in the technical meaning of the word.