If you're confident SMART: SCOTLAND is for you after submitting your initial enquiry form, you can submit a full application. You’ll be assigned a case officer who will take you through the whole process.

Your full application must include:

• Completed application, cost estimates and financial forecast forms 
• Your project proposal 
• Your business plan 
• Evidence of the need for funding 
• Your recent accounts 

R&D tax relief

If you receive SMART: SCOTLAND funding, it could affect your claim for R&D tax relief. Read the guidance notes to find out how it affects your company.

 R&D tax relief guidance (Word, 115kB)