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To qualify for SME a Business/Business Group should have:
Less than 500 staff
Turnover under Euro100m or Balance sheet under Euro 86m
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Research and Development Costs
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Include Gross Pay, Employers NI and Pension Contributions
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Include invoice paid to staffing agencies (excl. VAT)
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Invoices paid to Sub-contractors directly involved in R&D (excl. VAT)
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Materials or Consumables used directly for R&D activity.
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Include the annual expenditure (excl. VAT) on software used for R&D
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Include payments made to volunteers participating in research.
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Other overheads and costs employed partly for R&D Activity.
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Enter apportioning percentage for the overhead costs that have been directly used for R&D
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