4. Eligible Expenditure
Capital
- Purchase of new or second-hand equipment that will further develop the business (e.g. plant machinery, specialist equipment)
- Improvements to commercial premises that support business development. Works that increase capability, capacity, or customer appeal are likely to be eligible; however, this does not include general repair and maintenance costs. All relevant permissions must be in place prior to completing the grant application
- Green factory vehicles e.g. low or zero-emission vehicles used in industrial or manufacturing settings
- IT and digital hardware, where this is directly linked to the delivery of the proposed project
Specialist Revenue Expenditure
- Specialist or technical training costs associated with new capital equipment
- Commissioning and installation of machinery
- Specialist software required to operate new capital equipment
- Charges associated with the delivery of capital equipment
Please note: All specialist revenue costs must be directly linked to the capital investment.
Items purchased with credit cards are eligible, but applicants will need to demonstrate that the amount of expenditure associated to the grant is evidenced on the credit card bill at the grant claim stage.
The purchase costs of second-hand equipment are eligible for grant under the following conditions: -
- The seller of the equipment shall provide a declaration stating its origin, and confirm that at no point during the previous seven years has it been purchased with the aid of national or European grants;
- The price of the equipment shall not exceed its market value and shall be less than the cost of similar new equipment, and
- The equipment shall have the technical characteristics necessary for the operation and comply with applicable norms and standards, e.g. Health and Safety
- Purchases from private sellers / individuals will be considered, however an invoice is required e.g. Facebook Marketplace, etc.
Next page: Ineligible Expenditure
Previous page: Who can apply?