To select ‘SME scheme’ means your company has less than 500 employees and one of the following; Annual turnover not exceeding €100 million or balance sheet not exceeding €86 million. To select ‘Large Scheme’ also known as the ‘RDEC’ means your company has more than 500 employees and one of the following; Annual turnover exceeding €100 million or balance sheet exceeding €86 million.

These include things such as - Staff costs include gross pay, NI ERS and company pension payments - Software license costs related to costs expensed to the P&L account and not treated as a fixed asset - Consumable costs related to items that are consumed or transformed during the R&D process such as materials, components, electricity and/or gas etc.

Enter your sub-contracted costs that are directly related to R&D projects. This can include freelance sub-contractors that are actively involved in development activities as well as agency labour cost (which is restricted to 65% of the invoice value)