This could cut compliance costs and make starting a business much less daunting. Making the R&D Tax Credit More Accessible to Small Firms: We will amend the R&D tax regime to make it more attractive to smaller businesses. All R&D expenditures below €100,000 in any one year will become allowable, as opposed to just the increment over the 2003 base year.
positive towards the welfare state, e.g. health care, pensions or social housing