Eligible and Ineligible Costs
The list below is not comprehensive. Argyll and Bute Council as accountable body reserves the right to determine what costs are eligible and ineligible, in consultation with the Scottish Government if needed.
Examples of eligible revenue costs:
- Professional fees (architects, engineers)
- Planning fees, building warrant fees
- Consultancy (studies, evaluations, feasibility work)
- Training
- Project-specific staff costs (paid at Real Living Wage)
- Website development, including e-commerce
- Branding and marketing
- Project-related consumables
- Equipment (up to £5,000 per item)
- All costs must be essential, good value for money, and supported by evidence.
Ineligible costs:
- Payments not supported by invoices and/or documents proving expenditure.
- Purchase of land or buildings.
- Projects which result in displacement of existing activity or may otherwise be to the detriment of existing project(s)/organization(s) or businesses.
- Political or religious activities will not be ordinarily eligible unless broad community benefit can be demonstrated.
- Loan repayments, service charges arising on finance leases, hire purchase, credit arrangements, fines, financial penalties, and expenses of litigation.
- Financial charges– bank/credit card/loan charges/foreign exchange commission/loses etc.
- Any Value Added Tax (VAT) reclaimable by the Grantee.
- In-kind costs and contributions.
- Statutory maternity and sick pay.
- Payments for unfunded pensions.
- Services that are the responsibility of central or local government.
- Costs that are a statutory requirement, and reclaimable by the Grantee.
- Project costs that have already been committed to or spent prior to the project start date.
- Project costs incurred or invoiced after the project end date.
- Costs involved in winding up a company or organisation.
- Onward distribution of funds (unless for an approved Participatory Budgeting event in line with the guidelines).
- Consumables – unless directly related to delivery of the project.
- Repair and maintenance costs deemed as unplanned, reactive works as part of routine works for buildings, plant, equipment, or any other items.
- Bonus or commission payments.
- Items that only benefit an individual i.e., prizes, gifts, awards, and alcohol.
- Delivery of courses which form part of primary/secondary/tertiary (e.g.: colleges, university) education programmes.
- contingencies, miscellaneous or sundries.
- service charges – arising on leases and hire purchase arrangements.
- improvements to buildings as a requirement of changes to legislation e.g. Disability Discrimination Act
