Costs you can apply for - EPSRC


Fund headings

Any proposals requesting items that would ordinarily be found in a department, for example non-specialist computers, should include justification both for why they are required for the project and why they cannot be provided from the research organisation’s own resources (including funding from indirect costs from grants).

Summary fund headings

Costs are divided into the following summary fund headings:

Directly allocated costs

The costs of resources used by a project that are shared by other activities. They are charged to projects on the basis of estimates rather than actual costs and do not represent actual costs on a project-by-project basis. These include:

  • investigators
  • estates
  • other directly allocated costs.

Directly incurred costs

Costs that are explicitly identifiable as arising from the conduct of a project, are charged as the cash value actually spent and are supported by an auditable record. These include:

  • staff
  • travel and subsistence
  • equipment
  • other costs.

Indirect costs

Non-specific costs charged across all projects, based on estimates, which are not otherwise included as directly allocated costs.


Directly incurred costs that are funded at 100% of full economic costing (fEC), subject to actual expenditure incurred, or items that are outside fEC.

Last updated: 17 August 2021

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