Costs not included in fEC
- Redundancy costs for research staff: provision for redundancy costs should be made in the Cost of Capital Employed (COCE), which is a charge within Indirect Costs.
- The costs of maternity, paternity and sick leave for Investigators, together with other employment-related costs, are not chargeable to Research Councils (except where the Investigator is also a Research Fellow or a Research Assistant funded from the grant).
- Depreciation on Research Council-funded equipment may not be included in Estates costs. TRAC provides guidance on how to deal with this.
- Academic time preparing research proposals together with time spent on dissemination or publication work after a grant has ended should be charged to Research Support - an item within Indirect Costs.
- Proposals should be made at current (year 1) prices, inclusive of VAT and other taxes, where applicable, with no allowance for inflation. Grants that are awarded may include a sum to take account of inflation and future pay awards over the duration of the grant.