What capital expenditure qualifies 

IT equipmentinternet


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.