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Knowledge Base / Financials / Eligible Costs and Expenses / Exclusions

Exclusions for WBSO Benefits: What Doesn't Qualify

Not all expenses qualify for WBSO benefits. The following are examples of ineligible costs:
  • Routine Operational Costs: General business expenses not directly related to R&D, such as administrative salaries, office supplies, and utility bills. These are standard operational costs that do not drive technological innovation.
  • Sales and Marketing Expenses: Costs associated with promoting and selling products or services, including advertising, market research, and customer support. These types of expenses fall outside the scope of R&D subsidies.
  • Maintenance and Upgrades: Routine maintenance and incremental upgrades to existing products or processes that do not involve significant technological innovation.
  • Training Costs: Expenses related to employee training and professional development that are not directly tied to R&D activities. These are generally not eligible under the WBSO scheme.
  • Consulting Fees: General consulting services that are not specifically focused on R&D projects or innovations. Only consulting aimed at technological innovation may qualify.
    • These exclusions ensure that WBSO benefits focus on supporting genuine research and development efforts that drive technological advancements.

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