Research & Development Projects
Support for Research and Development projects is available on a discretionary basis at 35% of the eligible project costs. Projects must last between 6 and 36 months and the maximum grant is £600,000. Grant is normally paid quarterly in arrears and minimum project costs should be £75,000.
Any SME that meets the SMART: SCOTLAND eligibility criteria may apply for a SMART Research and Development Grant, irrespective of whether they receive support under SMART for a Feasibility Study.
Smarter Scotland 
Scottish Enterprise 