Small and medium enterprises (SMEs) are the heart of job creation in New Zealand. Through COVID-19, the Government has provided significant support to SMEs, including billions through the Wage Subsidy Scheme, $1.7 billion of low-interest loans through the Small Business Cashflow Scheme and $50 million in advisory support for businesses across the country. Budget 2021 builds on this with funding for a digital skills training programme for up to 60,000 small businesses. One of the main messages from small business in the wake of COVID-19 was the importance of having the knowledge and the tools to compete in a digital world. The Government is also supporting advisory services to help 30,000 businesses create digital business action plans.