CIAG Grants Fund – Ineligible Costs Information

These costs are ineligible for all priorities;

General costs:
• any costs incurred before the project start date shown in the grant funding agreement
• contingency costs
• the cost of getting any permissions or consents, such as planning permission
• any items which you have already had EU or other public funding for (or intend to get EU or other public funding for)
• costs of arranging, financing or securing additional grants and funding streams
• relocation costs – if the business needs to relocate in order to expand, it can only apply for funding for the cost of the expansion
• costs associated with the provision of housing
• projects that are carried out only to meet a domestic legal requirement
• recoverable VAT
• existing fixed overheads of the business

Buildings, land and equipment costs:
• repairs and maintenance of existing buildings, equipment and machinery
• like-for-like replacement of existing items (such as buildings, equipment and machinery)
• machinery or equipment that will not be on the asset register of the business 5 years after payment of your last grant claim
• the cost of moveable fittings – like soft furnishings, beds, tables, chairs, cutlery and crockery, curtains, televisions and audio equipment, hand tools, small domestic kitchen equipment and utensils
• renewable heat and energy systems covered by the Renewable Heat Incentive (RHI) or Feed-In Tariffs (FITs)
• purchase of land(1)
• purchase of buildings for commercial project
• generic development of workspace or offices within a redundant building. For example, where there is no end user specified at the start of the project
• capital items that do not have a 5 year life span

Business running costs:
• salaries and running costs for commercial projects(2)
• long term salaries and running costs for community or not for profit projects
• recurring licence fees, subscriptions and service charges
• computers, software and printers used in the general running of the business, like processing orders or accounts
• mobile phones
• the delivery of training activities
• consumables
• standard, non-specialised domestic vehicles, such as cars, motorbikes

Financial costs:
• bad debts
• advance payments
• insurance policy costs
• working capital
• financial charges, such as bank charges, fines and interest

(1)Purchase of buildings for community use may be eligible. In these cases, the purchase of the land on which the building stands may also be eligible, but the cost of the land cannot be more than 10% of the total project costs. Please talk to the CIAG Programme Manager before submitting an EOI if your project involves the purchase of a building for community use.
(2)Some limited salary costs or running costs MAY be eligible in limited and specific circumstances. Eligibility of these costs will be considered on a case by case basis and will only be considered where the need is clear and linked to the aims of the CIAG Grants Fund. Please talk to the CIAG Programme Manager before submitting an EOI if your project involves any salary costs or running costs.