Scottish Enterprise R&D Grant
Scottish Enterprise
What it funds
Large-project R&D grants covering 35–50% of eligible costs for SMEs (25–40% for large companies); minimum grant £250,000, projects typically £1m+ company spend.
Who can apply
Businesses based in (or relocating to) the Scottish Enterprise area with commercially viable, genuinely new R&D that hasn't started; sole traders and mostly-outsourced R&D excluded; fair-work and net-zero conditions apply.
Key criteria
- Based in or relocating to Scotland
- Undertaking new-to-company R&D
Last checked against the official source: see database refresh schedule. Scheme parameters are set by the funder and can change — verify before applying, or let us do it for you.
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Corporation tax relief on qualifying R&D expenditure. Merged scheme gives a 20% above-the-line credit (~15-16% net); loss-making R&D-intensive SMEs can claim enhanced support (ERIS) worth up to ~27p per £1 of qualifying spend.
Invest NI Grant for R&D
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Supports Northern Ireland businesses at every R&D stage, from feasibility to development — typical intervention 40-50% for SMEs.