It is only research and development into vaccine and medicines for the prevention and treatment of certain diseases that qualifies for VRR. The specified diseases are tuberculosis and malaria CIRD76100 and HIV/AIDS CIRD76200. The treatments and diseases covered are:
Research into any of them is qualifying R&D activity
CIRD75300 and qualifies for VRR
provided that the other conditions are satisfied.
Research must be into the diseases in humans. Other research
does not qualify for VRR. For example, research into a vaccine to
prevent bovine tuberculosis would not qualify for VRR.