The eligible SMEs can apply to convert up to $100,000 of their total qualifying expenditure into a non-taxable cash payout every year, instead of claiming tax deduction. Businesses can claim up to 40% cash payout from YAs 2011 to 2018. This grant aims to help small and emerging businesses that face financial problems. These businesses with limited financial resources can convert their qualifying expenditure into a cash payout to invest in innovation, technology or upgrade their business operations.