Equipment below £10,000 (incl. VAT)

Individual items of equipment below £10,000 can be included in proposals for individual research projects and will be paid at 80 percent full economic costing (fEC). They should be included in Other Directly Incurred costs. If value added tax (VAT) and/or Import Duty do not apply, a value of zero should be entered in these fields.

Please note that the £10,000 threshold applies to individual items of equipment. Where items costing £10,000 and below are to be combined into one asset costing more £10,000 these items should be included as a Directly Incurred Equipment cost as one item. See Equipment on Research Grants for details on the requirements for items over £10,000.