What capital expenditure qualifies


The grant will only apply to eligible capital expenditure within a project and can include:
- Purchase of new or second hand equipment (machinery, specialist equipment etc.)
- IT and Telecom hardware if linked directly to the delivery of the project.
- Premises improvement (to modify and improve premises to accommodate increased capacity, improve efficiency, incorporate new processes)
Revenue expenditure exceptions are:
- One-off non-recurring marketing costs such as exhibition/display material and promotional material.
- Website development and purchase of specialist (non-standard) software.
What capital expenditure does not qualify?
- Maintenance of plant and property.
- Work necessary to meet statutory requirements, e.g - fire standards.
- Support or maintenance agreements.
- Fixtures and fittings, general office furniture and sundries.
- Work already in progress.
Please note that no expenditure should be incurred before a grant has been approved and grants cannot be awarded retrospectively.