Other subsidies on production (D39) consist of subsidies except subsidies on products which resident producer units may receive as a consequence of engaging in production.
Other subsidies on production (D39) include :
a. Subsidies on payroll or work force i.e. subsidies payable on the total wage or salary bill, or total work force, or on the employment of particular types of persons such as physically handicapped persons or persons who have been unemployed for long periods, or on the costs of training schemes organised or financed by enterprises;
b. Subsidies to reduce pollution: these consist of current subsidies intended to cover some or all of the costs of additional processing undertaken to reduce or eliminate the discharge of pollutants into the environment;
c. grants for interest relief made to resident producer units;
d. over-compensation of VAT resulting from the flat-rate system, often for example found in agriculture.