4. Eligible Expenditure
Capital
- Purchase of essential equipment or machinery – this can include adaptations, alterations or upgrading to existing equipment, such as upgraded or improved ventilation system
- Purchase of new or second-hand equipment which will further develop the business
- Improvements to commercial premises to further development the business (including fixtures and fittings, furniture, and general office equipment etc. as part of a new office or outdoor facilities)
- Factory vehicles such as forklifts and commercial vans which are green energy
- Changing of existing lighting, heating to green options
- IT and Telecom hardware if linked directly to the delivery of the proposal
Specialist Revenue Expenditure
- Specialist/technical training costs associated with new capital equipment
- Commissioning/ Installation of Machinery
- Specialist software required for operating new capital equipment
- Charges associated to the delivery of any capital equipment
- Production of websites, e-commerce/ online shops, apps, etc. Websites and ecommerce development associated to the grant must be produced bilingually
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.
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