The Scottish Government, Scottish Enterprise and Highlands and Islands Enterprise
The Scottish Research, Development and Innovation Scheme (N369/2008) allows the Scottish Government, Scottish Enterprise and Highlands and Islands Enterprise to support companies to undertake research, development and innovation in Scotland with commercial potential, that would not otherwise have gone ahead.
Aid can be awarded for specific costs of certain R&D&I projects; for IPR costs for SMEs; for young, innovative enterprises; for process and organisational innovation in services; for innovation advisory and support services for SMEs; and for the loan of highly qualified personnel for SMEs. Aid limits vary according to type of project, size and location of company and other 'branded' factors.
In practice the scheme also acts as the State aid 'umbrella' approval under which a number of 'branded' research and development schemes operate, such as the Scottish Government's SMART Scotland grant programme.
For further information contact : -
For Scottish Government R&D support schemes -
Scottish Business Grants website
For Scottish Enterprise area contact -
Elaine Morrison on 0141 228 2339.
For Highlands and Islands area contact -
Melvyn Waumsley on 01463 244474.
The Scottish R&D Scheme (operating) guidelines are available to read here.
Local Authorities
Support for SMEs for Consultancy and Research and Development (X 161/2008)
This scheme will support, on a discretionary basis, the economic development of SMEs in Scotland through the provision of consultancy services and support for research and development. Assistance under this scheme will be the minimum necessary to achieve the above objectives.
Powers to offer funding are under section 20 of the Local Government Scotland Act 2003 and Articles 26, 27, 31, 32 and 33 of the EC General Block Exemption Regulation (EC) No 800/2008.
For further information about this scheme please contact -
the State Aid Unit or check the SLAED website.
SME Research and Development Tax Credit
The Inland Revenue's Research and Development Tax Credit Scheme allows enhanced tax relief for certain R&D spending by SMEs.
SMEs can potentially claim tax relief of 150% on qualifying R&D expenditure of not less than 10,000GBP. Expenditure which has been met in whole or in part by a State aid e.g. SMART, SPUR, etc, does not qualify for the SME tax credit. In such circumstances SMEs may benefit from the 125% tax credit available to large companies;
The 125% tax credit is not a State aid as it is potentially available to all companies.
Further information is available in a Scottish Government produced guide to the R&D tax credit :
http://www.scotland.gov.uk/about/ELLD/BGI/00016879/ page476704092.doc
Or from the Inland Revenue :
http://www.inlandrevenue.gov.uk/randd/index.htm