The costs of resources including services used by a project that are shared by other activities. The project’s use of the resource or service will be estimated and not based on direct usage.
Directly incurred costs categories include staff, estates, other, and indirect costs.
This heading provides for the costs of all project leads and project co-leads working directly on a project, if their time charged to the grant will be based on estimates rather than actual costs.
Where costs are actual, auditable and verifiable (through hourly time recording) they should be included under the directly incurred heading.
Applicant time, not cost, must be justified in the resources and cost justification section. For each named person the maximum amount of time we will fund across all the projects they support is 1650 hours a year (equivalent to 37.5 hours a week, 44 weeks a year).
Project leads and project co-leads whose time is not fully funded on other research council grants, and who are not paid a salary by the research organisation (for example Emeritus, honorary staff or certain fellowship holders) should show their hours attributed to the project, but with a zero salary cost request.
Salary increments over the period of the project should be taken into account, but possible future pay awards should not be anticipated. Where it is expected that individuals will be promoted during the lifetime of the grant, provision may be made in the grant application.
If a project lead or project co-lead retires, the expectation is that their involvement in a project would be covered by a contract with the research organisation. Any associated costs should be classified as directly incurred.
These costs may include building and premises costs, basic services and utilities, and any clerical staff and equipment maintenance or operational costs that have not been included under other cost headings. They will be calculated by the research organisation and a single figure will be required at time of application.
Where an individual will be working away from the research organisation on long-term secondment for a period in excess of six months during the project, estates costs should not be charged for the period of secondment. No reduction should be made for shorter term absence.
These comprise all other direct costs calculated on the basis of estimates of use when the project is running. Items that can be included within this heading are:
With the exception of charge out costs for departmental technical and administrative services, the need for the resources (but not the costing basis), should be justified in the resources and cost justification section.
These are non-specific costs charged across all projects, based on estimates that are not otherwise included as directly allocated costs. They may include:
These should include the costs of administration, such as personnel, finance, library and some departmental services together with a charge for the gross COCE.
Like estates costs, indirect costs will be calculated by research organisations and a single figure will be required at time of application. Information about the derivation or justification of indirect costs and estates costs will not be required.
Where the level of research staff effort to be awarded is different from that requested, the estates and indirect costs will be recalculated in proportion to the change in staff resource.
Research grants have an amount added at the time of announcement to take account of expected pay awards and inflation over their lifetime. The value awarded is the total financial commitment entered into by BBSRC and is known as the cash limit of the grant.
Last updated: 1 July 2025
