Disallowed costs

• We do not fund on a proportion of full economic costs (fEC) basis
• Estates costs* - this includes: building and premises costs; basic services and utilities; research, technical and administrative staff whose time is shared across several projects and not supported by an audit record and operational costs (e.g. phone, fax, postage, photocopying, stationery - unless these can be justified within a clinical or epidemiological study)
• Charge-out costs for major facilities*; departmental technical and administrative services; and use of existing equipment
• Equipment maintenance for non-Wellcome Trust-funded equipment*
• Indirect costs - this includes: general administration costs such as personnel, finance, library, and some departmental services
• Indemnity insurance (insurance cover against claims made by subjects or patients associated with a research programme)
• Redundancy costs for research staff
• Waste disposal costs*
• Radiation protection costs
• VAT and import duties on equipment (unless usual exemptions for equipment used on medical research do not apply, or, in the case of non-UK organisations, it is clear that such costs cannot be recovered)
• Ethics reviews (except in developing countries).

*Different exceptional arrangements apply to the funding of animal-related research.