Equipment below £10,000 (incl. VAT)

Please note that these thresholds apply to individually capitalisable assets, rather than by accumulating the value of a number of assets, except where individual assets are clearly intended to be used together as a combined asset.

Individual items of equipment below £10,000 should 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.