Microsoft is cutting licence fees for Windows RT software, in a bid to boost flagging sales.

The software giant hopes the move, which will mean manufacturers will produce less expensive devices, can kickstart its battle with Apple's iPad in the tablet market.

Affecting Windows RT for small-sized tablets, Microsoft is turning to Plan B in its bid to overhaul Apple's and Google's tablet market lead.

Currently holding a 1.8% market share according to research firm IDC, Microsoft's Windows RT platform has largely been abandoned by manufacturers such as Acer, Asus and HTC.

As reported by Apple Insider, Acer chairman J.T. Wang pulled no punches when outlining the company's plans for the future, branding the Windows RT software as "very immature."

"We have some R&D projects [involving WinRT]," said Wang.

"But we will be very, very cautious in deciding whether we will do the launch and mass production."