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. Transparent Approach to Costing (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 one) 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.