No, the R&D Tax Incentive is not for any specific industry.
No matter where your business operates, as long as you’re creating or improving a product, process or service, then you could be eligible to apply.
Nifty Grants work with companies from a variety of industry sectors such as professional services, manufacturing, agriculture, retail, engineering, web technology, and so on.
Whilst there are no R&D specific industries, specific development fields, such as software and IT, seem to be more in the review spotlight than others. Does this mean that software and IT companies shouldn't be claiming? No. However it does mean that we may apply more scrutiny to particular elements of the claim, resulting in further queries to assist you in meeting eligibility criteria.