This includes incubator services to support entrepreneurial ideas and innovative companies. Together with the Ministry of Economic Development and Technology, SPIRIT operates an entrepreneurial skills programme to promote creativity, entrepreneurship and innovation among young people. This programme has been customised for use in various sectors including tourism. It is used in the context of the ILO toolkit on poverty reduction through tourism, which is oriented towards SMEs and local communities in rural areas and includes case studies, training sessions and best practices. The toolkit aims to assist developing countries to create a sustainable tourism industry and businesses based on decent employment (Box 25).