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Guidance on eligible costs

Old man of Hoy

TalEntEd WP3 Innovation and Commercialisation project - eligible grant costs and in-kind contributions

Eligible grant costs

The following costs are eligible for inclusion in applications for a Develop or Adopt Innovation Grant, to be awarded as part of Work Package 3 within the TalEntEd Islands Programme. Should there be uncertainty on whether or not a cost is eligible, please contact the Innovation Development Manager for this work package – TALENTEDWP3@HW.AC.UK .

The costs of undertaking a proposed project, relative to the potential value it adds, will be a primary factor influencing the decision of the work package’s Industry Advisory Board on whether to award an Innovation Grant. It is essential to demonstrate value for money and reasonableness across all of the following cost items when including them in an application.

All eligible costs must be fully supported by an auditable record in justification of a claim. Claims for the cost of university staff time must be justified by the use of timesheets.

  • University Staff Time: cost for the time of university employed academic staff (Heriot-Watt, RGU or UHI) when directly contributing to a project. This includes salaries, employer's National Insurance (NI) and pension contributions but excludes any overhead payment. Any costs associated with a member of academic staff not working directly on a project, such as sick leave, training days and maternity leave are ineligible.

  • Travel and Subsistence Costs: cost of economy travel and subsistence to attend meetings and other events directly associated with the undertaking of a project. All costs must be reasonable and, in the case of a university member of staff incurring costs, must align with their relevant institutional policy - all travel and accommodation must also be booked through their centrally appointed travel management company. For costs incurred by staff employed by a company or third sector organisation, this must align with the maximum cost limits included within the Travel and Expenses Policy operated by Heriot-Watt University[1].

  • Consumables: costs for any materials directly used in a project, including raw materials, chemicals and other similar items, including for those used for producing prototypes or in the development or testing of innovative products, processes or services; additional eligible costs include materials and copying costs for report production, and basic office consumables.

  • Equipment: costs for new machinery, tools and technology essential for the undertaking of a project that cannot be accessed elsewhere, noting that desk-based or portable ‘office’ IT equipment and the depreciation cost of existing equipment are not eligible costs.

  • Facilities Access: costs for access to University or third-party testing facilities or equipment.

  • Other Directly Incurred: where project costs are identified and are directly attributable to a project’s likely success, but do not fall within the above definitions or judged to be in-kind contributions, these should be discussed with the Innovation Development Manager to determine eligibility. Such costs might include those related to market assessment studies, regulatory compliance costs or software licence costs.

  • VAT: where a company or third party organisation is not registered for VAT, it can claim VAT as an eligible project cost (i.e. irrecoverable VAT). Universities can include VAT as an eligible project cost.

In-kind contributions

The following costs are not eligible for funding and will be treated as an ‘in-kind’ contribution to a project:

  • The University overhead costs associated with the academic time contribution on a project – such overhead costs are calculated on the basis of full economic costing, as defined by the UK research councils.

  • The cost of the time of company/third sector staff engaged on a project.

  • The cost of company/third sector overheads arising from the undertaking of a project.

  • The cost associated with accessing equipment, facilities or other similar resources within the company/third sector organisation, necessary for the undertaking of a project.

  • Subject to bullet point 7 above 'VAT', any tax liabilities arising from the award of an innovation grant.

It is recognised that there may be other potential in-kind contributions from either the University or the company/third sector organisation, identified on a project case-by-case basis.

Pròiseact Ùr-ghnàthachadh is Comas Malairt TalEntEd WP3 - cosgaisean tabhartais ion-roghnach agus tabhartasan neo-ionmhasail

Cosgaisean tabhartais ion-roghnach

Faodar na cosgaisean a leanas a chur a-steach do thagraidhean airson Tabhartas Ùr-ghnàthachaidh ‘Leasaich' no 'Cuir an gnìomh’, a thèid a thoirt seachad mar phàirt de Phacaid Obrach 3 taobh a-staigh Prògram TalEntEd Islands. Ma tha ceist sam bith ann a bheil no nach eil cosgais ion-roghnach, cuiribh fios gu Manaidsear Leasachaidh an Ùr-ghnàthachaidh mun phasgan obrach seo – TALENTEDWP3@HW.AC.UK .

Bidh coimeas eadar cosgaisean a’ phròiseict agus an luach a dh’fhaodadh e cruthachadh, na phrìomh fhactar a bheir buaidh air co-dhùnadh a’ Bhùird Comhairleachaidh Gnìomhachais am bu chòir dhaibh Tabhartas Ùr-ghnàthachaidh a thoirt seachad. Feumar dearbhadh gum bi luach an airgid ann agus gu bheil cosgaisean reusanta thar nan seòrsaichean cosgais uile a leanas nuair a thathar gan cur ann an tagradh.

Feumaidh clàr a bhith ann, a ghabhas a sgrùdadh, airson a h-uile cosgais ion-roghnach mar dhearbhadh air tagradh. Feumar tagraidhean airson cosgais ùine luchd-obrach oilthigh a dhearbhadh le bhith a’ clàradh uairean-obrach air siota-ama.

• Ùine Luchd-obrach an Oilthigh: cosgais airson ùine luchd-obrach acadaimigeach a tha air am fastadh leis an oilthigh (Heriot-Watt, RGU no UHI) nuair a bhios iad a’ cur gu dìreach ri pròiseact. Tha seo a’ gabhail a-steach tuarastalan, Àrachas Nàiseanta (NI) an fhastaiche agus tabhartasan peinnsein ach chan eil e a’ gabhail a-steach cosgaisean rianachd sam bith. Chan eil cosgaisean sam bith co-cheangailte ri buill den luchd-obrach acadaimigeach nach eil ag obair gu dìreach air pròiseact, leithid fòrladh tinneis, làithean trèanaidh agus fòrladh màthaireil, ion-roghnach.

• Cosgaisean Siubhail is Bith-beò: cosgais siubhail (economy) agus bith-beò airson a bhith a’ frithealadh choinneamhan agus tachartasan eile a tha co-cheangailte gu dìreach le bhith a’ lìbhrigeadh pròiseact. Feumaidh a h-uile cosgais a bhith reusanta agus, ma bhios cosgaisean aig luchd-obrach oilthigh, feumaidh iad a bhith a rèir a’ phoileasaidh institiùideach iomchaidh aca - feumar an siubhal is na h-àiteachan-fuirich a chur air dòigh leis a’ chompanaidh siubhail a tha air a fastadh leis an Oilthigh aca cuideachd. Airson cosgaisean aig luchd-obrach a tha air am fastadh le companaidh no buidheann san treas roinn, feumaidh iad sin a bhith a rèir nan crìochan cosgais as àirde anns a' Phoileasaidh Siubhail is Chosgaisean aig Oilthigh Heriot-Watt.

• Bathar so-chaitheamh: cosgaisean airson stuthan sam bith a thathar a’ cleachdadh gu dìreach ann am pròiseact, a’ gabhail a-steach bathar-amh, ceimigean agus nithean den leithid, a’ gabhail a-steach an fheadhainn a thathar a’ cleachdadh airson prototaipean a dhèanamh no ann an leasachadh no deuchainn air bathar, pròiseasan no seirbheisean ùr-ghnàthach; tha cosgaisean ion-roghnach a bharrachd a’ gabhail a-steach cosgaisean stuthan agus lethbhreacan airson aithisgean a dhèanamh, agus stuthan oifis bunaiteach.

• Uidheam: cosgaisean airson innealan, uidheamachd agus teicneòlas ùr a tha riatanach airson pròiseact air nach fhaighear cothrom ann an àite eile, a’ toirt fa-near nach eil uidheamachd IT ‘oifis’ stèidhichte air deasg no so-ghiùlain agus cosgais lùghdachadh-luach uidheamachd a th’ ann mar-thà nan cosgaisean ion-roghnach.

• Goireasan Ruigsinneachd: cosgaisean airson ruigsinneachd airson goireasan no uidheam deuchainn aig an Oilthigh no aig treas-phàrtaidh.

• Cosgaisean dìreach eile: far a bheil cosgaisean pròiseict air an comharrachadh a tha co-cheangailte gu dìreach ri cho coltach ’s a tha e gum bi am pròiseact soirbheachail , ach nach eil air an liostadh fo na mìneachaidhean gu h-àrd, no air am meas mar thabhartasan neo-ionmhasail bu chòir bruidhinn ris a’ Mhanaidsear Leasachaidh Ùr-ghnàthachaidh gus faighinn a-mach am bi iad iad sin ion-roghnach. Dh’fhaodadh na cosgaisean sin a bhith a’ gabhail a-steach cosgaisean co-cheangailte ri sgrùdaidhean measadh margaidh, cosgaisean airson gèilleadh ri riaghailtean no cosgaisean cead bathar-bog.

• VAT: far nach eil companaidh no buidheann treas-phàrtaidh clàraichte airson VAT, faodaidh iad VAT iarraidh mar chosgais pròiseict ion-roghnach (i.e. VAT nach fhaighear air ais). Faodaidh oilthighean VAT a ghabhail a-steach mar chosgais pròiseict ion-roghnach.

Tabhartasan neo-ionmhasail

Chan eil na cosgaisean a leanas ion-roghnach air maoineachadh agus thèid an làimhseachadh mar thabhartas ‘neo-ionmhasail’ do phròiseact:

• Cosgaisean rianachd co-cheangailte ri obair nan acadaimigeach air a’ phròiseact – tha na cosgaisean rianachd sin air an obrachadh a-mach stèidhichte air làn chosgais eaconamach, mar a tha sin air a mhìneachadh le comhairlean rannsachaidh na RA.

• A’ chosgais airson ùine luchd-obrach companaidh/treas roinn a tha an sàs ann am pròiseact.

• Cosgaisean rianachd airson companaidhean/buidhnean treas roinn a tha a’ tighinn bho bhith an sàs ann am pròiseact.

• A’ chosgais co-cheangailte ri bhith a’ faighinn cothrom air uidheamachd, goireasan no stòrasan eile den leithid taobh a-staigh na companaidh/buidheann treas roinne, a tha riatanach airson pròiseact.

• Fo ùmhlachd do phuing 7 gu h-àrd ‘VAT’, dleastanasan cìse sam bith a thig bho bhith a’ toirt seachad tabhartas ùr-ghnàthachaidh.

Thathar ag aithneachadh gum faodadh tabhartasan neo-ionmhasail eile a bhith ann an dàrna cuid bhon Oilthigh no bhon chompanaidh/buidheann treas roinn, a bhios air an comharrachadh airson gach pròiseict fa leth.