R&D Fund Reference Document. Supporting market-led innovation in manufacturing and internationally traded services companies.
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1 R&D Fund Reference Document Supporting market-led innovation in manufacturing and internationally traded services companies. Revision date: 28th April
2 1 Reference Document Background Aims of the R&D Fund Legal Basis State Aid Basis Eligible Companies Eligible Projects Eligible Activities Experimental Development Industrial Research Ineligible Activities Eligible costs R&D Committee Membership Powers and Functions of the Committee Delegation of Power to the Agencies Maximum funding levels Form of Aid: Fund Size: Application Process: Approving Committee: Project evaluation: Date of eligibility of costs Implementation of Approved Investments Performance Indicators... 8 Appendix - Definitions... 8
3 1 Reference Document 1.1. Background Research and Development and Innovation (R&D&I) and the application of knowledge are critical drivers for the future success of Irish industry. It is therefore imperative that Ireland focuses on promoting the level, quality and commercial applicability of the R&D&I undertaken, ensuring that industry leads the response to rapid changes in customer needs. In addition, innovation must pervade all aspects of the R&D&I process. The foremost innovating companies characteristically have a strong commitment to sustained R&D&I investment. They are led by highly proficient management teams capable of identifying areas of opportunity and growing their companies to be flexible and responsive to market needs while successfully integrating the knowledge and technology they need. These companies also develop and actively participate in innovation networks and research groups to gain access to technology and new routes to market. The R&D Fund is designed to provide support for research, development and technological innovation relevant at all stages of company development, and which will enable companies to progress from undertaking an initial research project to high level innovation and R&D activity Aims of the R&D Fund The R&D Fund exists to support changes in companies by supporting projects involving R&D and also supporting innovation in services. The fund is focused on established companies which are planning to undertake substantial first R&D projects and those which are further developing their existing R&D activity. There is a R&D Small Fund, focused on established Small and Medium sized companies which are planning to undertake their first R&D projects and those which are developing their existing R&D activity. The aims of the R&D Fund are to: Help manufacturing and service firms to develop innovative products, processes and services. Increase the number of companies performing effective R&D in Ireland. Increase the scale of the investment in R&D in Ireland. Increase the number of companies doing R&D for the first time. Ensure Irish based companies, particularly SMEs, protect their futures by helping them reach and exceed European and international norms for R&D investment. Increase the quantity and quality of the R&D linkages between companies, either in Ireland or internationally, through collaborative research programmes such as EUREKA etc. It is intended that, through this intervention, companies will be encouraged to grow competitively by increasing their research, development and technical innovation activities and that the quality and quantity of R&D&I linkages between companies both nationally and internationally will be increased. The Fund is seeking that companies in the future will be aiming towards achieving the following: R&D Reference Document 1
4 A significant, ongoing/established R&D budget A demonstrable connection between R&D and the overall business objectives A culture of innovative thinking throughout the company which aims to harness the creativity of all the staff towards defined business goals. An established R&D team with high level skills High quality facilities for R&D Good quality R&D management systems and procedures 1.3. Legal Basis The legal basis will be the relevant sections of the 1986 Industrial Development Act and 1987 Science and Technology Act State Aid Basis The State Aid basis for R&D is the COMMISSION REGULATION (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty. The State Aid basis for Key Manager support is the De Minimis Aid Guidelines 1.5. Eligible Companies Projects should be challenging and of a scale and complexity appropriate to the size of the company and its technological capability and/or experience. The R&D is open to application by existing and potential clients of Enterprise Ireland and Údarás na Gaeltachta that are manufacturing and internationally traded service companies. Local Enterprise Office clients that are manufacturing and/or internationally traded services companies and meet criteria with respect to trading revenues below are eligible to apply to the R&D Fund Small Projects. The Fund is not designed for early stage and start up phase companies. Enterprise Ireland s policy on providing R&D support to companies is that where a company has not reached a revenue generation stage in its development phase, or where its revenue is not covering its costs and the start-up risk of the company remains high, then Enterprise Ireland s support by means of equity is more appropriate. Such companies should contact Enterprise Ireland regarding the supports available to start-up companies. Applications will be accepted from Individual companies, 2 or more companies acting in collaboration, Companies who are part of consortia within Europe e.g. Eureka. In the case of companies where there is collaboration between companies in different countries, only the R&D costs of the Irish companies are considered eligible for support under this R&D Fund. In all cases, each applicant company must complete a full application for support and must demonstrate that they can fund the business plan including the R&D costs Eligible Projects Product and process R&D&I projects which meet the following criteria: Are submitted by Irish based firms in manufacturing and internationally traded service businesses and will be wholly or mainly undertaken in Ireland. R&D Reference Document 2
5 Are an integral part of the strategic development plans of the company rather than routine developments. Contribute to a sustained process of innovation within the company. Have well defined plans to commercialise the results of the R&D within typically one year of completion of the project. Represent an advance in the level of technical innovation relative to the company s current products/processes. Are designed to help the company meet market requirements, especially in the area of higher added value products with increased functionality and benefits. Clearly show how companies have planned to undertake the project, particularly in relation to the resources required to develop the project Eligible Activities Projects which relate to products, processes or services which can be defined as experimental development or industrial research are eligible for support. Projects may contain one or more of these categories i.e. it may share elements of experimental development and industrial research. A description of each category is given below. Support in the form of a capital grant under the Regional Aid Guidelines may be made for the creation of an R&D Centre. Application for support for an R&D Centre should be on the basis of a separate case for support for an expansion project, which is not related to specific R&D projects. Application for R&D Centres is not covered in detail in these guidelines Experimental Development Experimental development means acquiring, combining, shaping and using existing scientific, technological, business and other relevant knowledge and skills with the aim of developing new or improved products, processes or services. This may also include, for example, activities aiming at the conceptual definition, planning and documentation of new products, processes or services. Experimental development may comprise prototyping, demonstrating, piloting, testing and validation of new or improved products, processes or services in environments representative of real life operating conditions where the primary objective is to make further technical improvements on products, processes or services that are not substantially set. This may include the development of a commercially usable prototype or pilot which is necessarily the final commercial product and which is too expensive to produce for it to be used only for demonstration and validation purposes. Experimental development does not include routine or periodic changes made to existing products, production lines, manufacturing processes, services and other operations in progress, even if those changes may represent improvements Industrial Research Industrial research means the planned research or critical investigation aimed at the acquisition of new knowledge and skills for developing new products, processes or services or for bringing about a significant improvement in existing products, processes or services. It comprises the creation of components parts of complex systems, and may include the construction of prototypes in a laboratory environment or in an environment with simulated interfaces to existing systems as well as of pilot R&D Reference Document 3
6 lines, when necessary for the industrial research and notably for generic technology validation Ineligible Activities It is not the aim of this initiative to fund routine or periodic changes to products, production lines, manufacturing processes, existing services and other operations in process, even if such changes may represent improvements Eligible costs Grants are aimed at supporting research, development and innovation projects undertaken mainly within Ireland. Grants are to be used for expenditure incurred within the approved project period, exclusive and essential to, the approved project in the categories shown below: Salaries personnel costs including researchers, technicians and other supporting staff to the extent employed on the project. Additional overheads incurred directly as a result of the research project. This is calculated as a fixed % of salaries and is limited to 30% (including employers PRSI). Costs of instruments and equipment (tangible assets) which are specific to and to the extent to which they will be used in the research project. Where the R&D project includes testing/development work on a production line the following costs are eligible: i. Time and Materials ii. Rent of equipment up to six months General production equipment, or equipment that will subsequently become production equipment is not eligible for R&D Facility Grants. Technology Acquisition (intangible assets) Costs of acquiring specific technologies vital to the R&D project are eligible. Such costs must not exceed 50% of overall project costs. Technology acquisition must be a component of an R&D project (there must be significant R&D work required to develop the acquired technology). External consultancy fees - The cost to the company of availing of consultancy input from third parties is eligible in so far as it is relates to the technical aspects of the development project. Funding towards market led research/consumer focus panels/clinical trials (phase I and II). Patent costs For small and medium enterprises costs preceding the granting of the patent or other industrial property rights in Ireland including costs relating to the preparation, filing and validating of the application as well as costs incurred in renewing the application before the patent/right has been granted; translation and other costs incurred in order to obtain the granting or validation of the right in other appropriate countries. Patent costs for large companies are not supported. Other operating expenses including costs of materials (including prototype tooling, software licences, hosting), travel and subsistence, certification costs incurred directly as a result of the research activity. Loan of qualified personnel (SMEs only) - costs for secondment of highly qualified personnel from a research and knowledge-dissemination organization or a large enterprise, working on research, development and innovation activities in a newly created function within the beneficiary and not replacing other personnel; ( highly qualified personnel means staff having a tertiary education degree and at least 5 years of relevant professional experience which may also include doctoral training.) R&D Reference Document 4
7 Rent and Buildings office costs for R&D personnel should be adequately covered by the Additional overheads category. However for projects where there are significant new R&D staff engaged or laboratories constructed, rent or building costs (building costs depreciated over 20 years) are eligible. Only expenditure directly related to an approved project is eligible. Expenditure undertaken to commercialise the results of the development work is not eligible. For example, the costs of buying production equipment or of market development are ineligible. Project expenditure incurred prior to the receipt of the application by Enterprise Ireland will render the project ineligible for support R&D Committee Membership The R&D Committee will be composed of the members as follows: Chairperson Representatives from Appointed by Enterprise Ireland Teagasc (1) Nominated by the relevant Agency and Enterprise Ireland (3) Appointed by Enterprise Ireland. Údarás na Gaeltachta (1) Bord Bia (1) Up to 6 Private Sector members Appointed by Enterprise Ireland Third Level Sector member (1) Appointed by Enterprise Ireland Department of Jobs, Enterprise and Innovation (1) Appointed by the DJEI Department of Agriculture, Fisheries & Food (1) Appointed by Agriculture, Fisheries & Food Powers and Functions of the Committee The Committee: shall have power to approve funding assistance under the R&D Fund, subject to the terms and condition of the R&D Fund. shall decide the terms and conditions of individual grants within the framework of the R&D Fund. shall decide its own procedures and shall agree the procedures for administering applications for and payment of grants and the Commercial and Technical Evaluation Scoring process. shall have the responsibility to ensure consistency, transparency and equity in the operation of the R&D Fund Delegation of Power to the Agencies The Agencies are defined as Enterprise Ireland and Údarás na Gaeltachta. The Committee:- (i) (ii) May delegate responsibility to each of the Agencies, for funding decisions in respect of projects involving eligible expenditure (Amount to be agreed). May delegate to each of the Agencies the power to make minor amendments to the wording of minutes, prior to the issue of the letter of offer, subject to the chairman of the R&D Committee being so notified. R&D Reference Document 5
8 (iii) (iv) This Delegated Power is subject to the relevant agency s interests not being prejudiced. May delegate to each of the Agencies the power to amend standard conditions of grants approved excluding: conditions required by the terms and conditions of the R&D Fund any special conditions attached by the Committee to the specific approval provided that the structure and character of the project, as originally approved, not being significantly diminished nor affected (in the event of uncertainty, the relevant Agency to consult with the Chairman of the R&D Committee to determine if compliance exists or the matter to be referred to the R&D Committee). May delegate to the Agencies the power to cancel grant balances Maximum funding levels The maximum R&D grant that a company can receive from the R&D Committee is 650,000. Companies with projects seeking financial support in excess of this amount will be evaluated on a case by case basis by the Enterprise Ireland Investment Committee. The maximum grant rates are given in the table below: Max Project Funding Rates Small Co. Medium Co. Large Co. R&D Costs 45% 35% 25% Max Project funding 650,000 Innovative R&D Projects where there is collaboration between +15% +15% +15% two companies Max R&D Grant rate 50% 50% 40% Key Manager Appointments 50% 40% 30% Collaboration In a collaboration project, at least two partners participate in the design of the project, contribute to its implementation and share the risk and the output of the project. To be eligible for a collaborative bonus there must be at least two companies, which are independent of each other. No single company can bear more than 70% of the costs of the collaboration project. The collaborative project must either; involve at least one SME, or, where no SME is involved, then the R&D must be carried out in at least two Member States. This R&D Fund focuses on collaboration between companies. Collaboration between companies and research organisations are covered under the Enterprise Ireland Innovation Partnership Fund. The Committee may offer grant at a lower rate than the maxima above. Considerations for setting a grant rate could include value for money, the incentive effect and the nature of the technological challenge. Where a project is deemed to be an innovation which does not meet the criteria necessary for R&D, then a grant rate limit may be set 10% below the maxima indicated above. Subcontracting is not considered collaboration Form of Aid: Funding will be in the form of an R&D grant. R&D Reference Document 6
9 1.14. Fund Size: The fund size is determined on an annual basis. Where budget constraints require it, projects will be ranked based on the evaluation criteria in Section Application Process: Applications for funding are invited through a public call for submission of projects on the last working day of each month and will be subject to an assessment/ selection process. Application forms and company guidelines and the monthly closing dates are available on the Enterprise Ireland website. Projects may also be submitted to the Committee by Enterprise Ireland executives on the basis of a submission agreed between the company and the executives Approving Committee: Projects are approved by the R&D Committee, normally 2 months after the Company s application form is submitted. Details of the Committee are given in Section Project evaluation: Project evaluation will consist of a commercial assessment and a technical assessment. The approving committee/authority will be presented with an assessment of the project, which incorporates comment on the following assessment criteria: Value for money for the State taking into account the performance against targets set in previous investments, the quality of this project compared to previous R&D projects and the overall amount of State funding received by the company in the last seven years. In the case of companies who have previously carried out State supported R&D projects, they must demonstrate either (a) that there is an incremental increase in R&D spend compared to the previous period or (b) the expenditure relates to a strategic shift in R&D for the company where the company is undertaking a significant risk in researching a fundamentally innovative and challenging technology new to the company but where there may not be a significant increase in spend compared to the previous period. How the proposed activities are additional to the current level of R&D activities and lead to a sustainable increase in R&D as a % of sales How the R&D plan is an integral part of the strategic development plan of the company Financial track record of the company Development needs of the company Previous track record in implementing previous State funded R&D projects (if any). The increase in R&D capability within the company. Technical feasibility of the project Quality of project planning and costing. The Committee, in making its decision on the Company s funding rate (as set out in Section 1.12), will take into account an assessment of the technical, commercial and financial risks associated with the project as well as the need for funding (the incentive effect). To demonstrate the incentive effect, the company must show in their application that the grant aid will result in at least one or more of the following; R&D Reference Document 7
10 A material increase in the size of the project, or A material increase in the scope of the project, or A material increase in the total amount spent on the project, or A material increase in the speed of completion of the project, or The project taking place when it would not have proceeded at all without the aid Project Assessment: The projects are assessed by the R&D Committee based on: Company s application form and financial information. Commercial Assessments which be based on a holistic approach of the company s development plans. Technical assessments including environmental aspects. Views of Commercial Evaluation prepared by Commercial Evaluation Department, Enterprise Ireland. In the case of Small Projects, the recommendations of a sub-committee established by the Chairman of the Committee Date of eligibility of costs It is a requirement of the State Aid rules under which this initiative is approved that the project must not have commenced prior to the company submitting the application to Enterprise Ireland Implementation of Approved Investments Projects should begin within six months of the formal approval, otherwise approval may be withdrawn. Projects approved for aid must be completed by the deadline for completion stated in the grant agreement or by the revised deadline where an extension has been given Performance Indicators The targets for the R&D Committee projects are combined with R&D projects that go to the Investment Committee and are set out in the Enterprise Ireland Strategy. Appendix - Definitions Definition of small and medium-sized enterprises (extracted from Commission Recommendation 2003/261/EC of 6 May 2003) 1. The category of micro, small and medium-sized enterprises (SMEs) is made up of enterprises which employ fewer than 250 persons and which have an annual turnover not exceeding EUR 50 million, and/or an annual balance sheet total not exceeding EUR 43 million. 2. Within the SME category, a small enterprise is defined as an enterprise which employs fewer than 50 persons and whose annual turnover and/or annual balance sheet total does not exceed EUR 10 million. A company that exceeds the upper limits of the Medium Enterprise is automatically classed as a Large Enterprise. R&D Reference Document 8
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