Individual items of equipment below £10,000 (including VAT) can be included in proposals for individual research projects and will be paid at 80% full economic costing (fEC). They should be included in other directly incurred costs. If VAT or Import Duty do not apply, a value of zero should be entered in these fields.
The £10,000 threshold applies to individual items of equipment. Where items costing £10,000 and below are to be combined into one asset costing more than £10,000, these items should be included as a directly-incurred equipment cost as one item.
See Equipment on research grants for details on the requirements for items over £10,000.