Page 11 - R&D quick ref guide (legacy 2018)
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DE MINIMIS STATE AID
De minimis State Aid to an an enterprise is is is any un-notified State Aid granted to to it that totals less than €200 000 over a a a a rolling 3-year period An SME can claim the the subsidised portion of the the the project under the the the RDEC scheme and the the the unsubsidised portion under the the SME scheme State State Aid is is assistance from the State State to its private enterprises NOTIFIED STATE AID
This is is is is assistance from the State to its private enterprises for social aid or or to encourage certain economic activities (such as R&D!) without acting against the the the interests of the the the other Member States The receipt of Notified State Aid means that the the SME is forced to claim the the the whole project under the the RDEC RDEC scheme scheme The RDEC RDEC scheme scheme for R&D tax relief is not a a a Notified State Aid
