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SPUR/SPUR ^PLUS 2003

This document is also available in pdf format (297k)

ENTRY FORM (pdf format 80k)
GUIDANCE NOTES
AND BUSINESS PLAN (pdf format 60k)

Also available in Word format

ENTRY FORM (Word format 194k)
GUIDANCE NOTES (Word format 384k)
AND BUSINESS PLAN (Word format 89k)

Note

The guidance in this publication applies only to the Scottish element of the SPUR/SPUR ^PLUS schemes. Applicants in other parts of the UK should contact the Government Department which sponsors the equivalent programmes in their area for details which apply to them.

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.

SPUR/SPUR ^PLUS funding are notified State Aids. Therefore, none of the spending on projects supported under these schemes 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 SPUR/SPUR ^PLUS 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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