5. Ineligible Expenditure
- All staff costs, including directors and business owners
- Revenue expenditure, such as taxes and bank charges
- Contingency fees, or costs committed or incurred prior to the offer and acceptance of the grant
- Professional fees associated with completing grant applications
- Feasibility studies
- Membership or affiliation fees to governing bodies
- Working capital costs, including stock, rent, rates, and administration
- Commercial vans and other general vehicles
- General repair and maintenance costs for commercial premises (e.g. windows, doors, flooring)
- Replacement of like-for-like fixtures and fittings, furniture, and general office equipment
- Replacement of existing lighting or heating systems with green alternatives (for support with decarbonisation, refer to the Green Business Loan Scheme - Development Bank)
- Costs associated with works required to meet statutory or legal obligations, including planning permission and architectural plans
- VAT (where the business is VAT registered). VAT may be considered eligible for non-VAT registered businesses
- Cash purchases (these will not be eligible for grant claims)
- Items purchased through lease purchase, hire purchase, extended credit agreements, or finance leases
- Purchase of land or property
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