The scheme gives enterprises with business activity in Norway a tax credit on their R&D projects. The R&D content must be approved by the Research Council of Norway ex ante. In 2009, the cap on expenses per enterprise for intramural R&D projects increased to NOK 5.5 million (previously it was N0K 4 million), and NOK11 million (previously it was NOK 8 million) for projects conducted at an R&D institution.