Subsidies and aid granted to a company do not have an effect on the turnover data. The Business Cost Support is primarily determined on the basis of the VAT data for both the support period and the reference period, which the company has provided to the Tax Administration in the form of VAT returns. According to the instructions of the Tax Administration, subsidies and grants are not included in the VAT criterion when they are not directly connected to the price of the goods or services (ALV 79 §:n 1 momentti).