| Description | Guidance Notes, Application Form and Business Plan to enable small businesses to apply for the SMART:SCOTLAND Scheme |
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| ISBN | N/A (Web Only) |
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| Official Print Publication Date | |
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| Website Publication Date | April 01, 2003 |
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SMART SCOTLAND
COMPETITION
This document is also available in pdf format (418k)
ENTRY FORM (pdf format 103k)
GUIDANCE NOTES
AND BUSINESS PLAN (pdf format 66k)
Also available in Word format
ENTRY FORM (Word format 248k)
GUIDANCE NOTES (Word format 216k)
AND BUSINESS PLAN (Word format 100k)
Note
The guidance in this publication applies only to the Scottish element of the national SMART Scheme. Details of the arrangements which apply in other parts of the UK may be obtained from the relevant Government Departments in England, Wales and Northern Ireland.
Some figures in these Guidance Notes are expressed in EUROs. The exchange rate which will apply to all entries received in the Year 2003 is 1 EURO = 0.65. The Scottish Executive Enterprise and Lifelong Learning Department (SEELLD) will be able to advise you of the rate which applies at other times.
SMART:SCOTLAND funding constitutes a notified State Aid. Therefore, none of the spending on a SMART project qualifies for the higher rate of R&D tax relief. However, other R&D expenditure may be eligible for R&D tax relief.
You are advised to take independent accountancy advice on the relative benefits of SMART and R&D tax relief before applying. More information about the R&D tax credit can be found on the Inland Revenue and DTI websites at:
www.inlandrevenue.gov.uk/r&d/index.htm
and
www.dti.gov.uk/support/taxcredit.htm
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