Common use of ELIGIBLE AND INELIGIBLE EXPENDITURE Clause in Contracts

ELIGIBLE AND INELIGIBLE EXPENDITURE. 5.1. All Eligible Expenditure must be claimed net of VAT that is recoverable from HM Revenue and Customs. 5.2. The following costs/payments will be classified as Eligible Expenditure if incurred for the purposes of the Funded Activities: (i) fees charged or to be charged to the Grant Recipient by the external auditors/accountants for reporting/certifying that the Grant paid was applied for its intended purposes; (ii) giving evidence to Select Committees; (iii) attending meetings with Ministers or officials to discuss the progress of a taxpayer funded grant scheme; (iv) responding to public consultations, where the topic is relevant to the objectives of the grant scheme. This does not include spending government grant funds on lobbying other people to respond to the consultation; (v) providing independent, evidence based policy recommendations to local government, departments or Ministers, (vi) providing independent evidence based advice to local or national government as part of the general policy debate, where that is in line with the objectives of the grant scheme. 5.3. The Grant Recipient must not deliberately incur liabilities for Eligible Expenditure in advance of need; nor pay for Eligible Expenditure sooner than the due date for payment. 5.4. The following non exhaustive list of costs are excluded from Eligible Expenditure and shall be treated as Ineligible Expenditure. The list below does not override activities which are deemed Eligible Expenditure in this Agreement: (i) paid for lobbying, which means using grant funds to fund lobbying (via an external firm or in-house staff) in order to undertake activities intended to influence or attempt to influence Parliament, Government or political activity; or attempting to influence legislative or regulatory action; (ii) using grant funds to directly enable one part of government to challenge another on topics unrelated to the agreed purpose of the Grant; (iii) using the Grant to petition for additional funding; (iv) input VAT reclaimable by the Grant Recipient from HMRC; (v) payments for activities of a political or exclusively religious nature; (vi) goods or services that the Grant Recipient has a statutory duty to provide; (vii) payments reimbursed or to be reimbursed by other public or private sector grants; (viii) contributions in kind (i.e. a contribution in goods or services, as opposed to money); (ix) depreciation, amortisation or impairment of fixed assets owned by the Grant Recipient outside of the Funded Activities; (x) the acquisition or improvement of Fixed Assets by the Grant Recipient (unless the grant is explicitly for capital use – this will be stipulated in the Grant Offer Letter); (xi) interest payments (including service charge payments for finance leases); (xii) gifts; (xiii) entertaining (entertaining for this purpose means anything that would be a taxable benefit to the person being entertained, according to current UK tax regulations); (xiv) statutory fines, criminal fines or penalties; or (xv) liabilities incurred before the issue of this funding agreement unless agreed in writing by the Funder.

ELIGIBLE AND INELIGIBLE EXPENDITURE. 5.1. All The Authority will only pay the Grant in respect of Eligible Expenditure incurred by the Grant Recipient to deliver the Funded Activities and the Grant Recipient must use the Grant solely for delivery of the Funded Activities (as set out in Schedule 2 of these Conditions). The Authority will only pay the Grant in respect of Eligible Expenditure incurred after the Commencement Date. No work or activities undertaken or Assets purchased prior to the Commencement Date by the Grant Recipient shall be claimed net of VAT that is recoverable from HM Revenue and Customs. 5.2considered as Eligible Expenditure by the Authority. The following costs/payments will be classified as Eligible Expenditure if incurred for the purposes of the Funded Activities: (i) fees Activities and included in Schedule 4: Fees charged or to be charged to the Grant Recipient by the external auditors/accountants for reporting/certifying that the Grant paid was applied for its intended purposes; (ii) . giving evidence to Parliamentary Select Committees; (iii) ; attending meetings with Ministers government ministers or officials civil servants to discuss the progress of a taxpayer funded grant scheme; (iv) ; responding to public consultations, where the topic is relevant to the objectives of the grant schemeFunded Activities. This To avoid doubt, Xxxxxxxx Expenditure does not include the Grant Recipient spending government grant funds the Grant on lobbying other people to respond to any such consultation (unless explicitly permitted in the consultation; (v) Grant Funding Agreement); providing independent, evidence evidence-based policy recommendations to local government, government departments or Ministers, (vi) government ministers, where that is the objective of a taxpayer funded grant scheme, for example, ‘What Works Centres’; and providing independent evidence evidence-based advice to local or national government as part of the general policy debate, debate where that is in line with the objectives of the grant scheme. 5.3Grant. The Grant Recipient must may not deliberately incur liabilities for Eligible Expenditure in advance of need; nor pay for Eligible Expenditure sooner than any circumstance claim (and will not receive any payment for) the due date for payment. 5.4. The following non non-exhaustive list of costs are excluded from as Eligible Expenditure and shall be treated as Ineligible Expenditure. The list below does not override activities which are deemed Eligible Expenditure eligible in this Agreement: (i) paid these Conditions: Paid for lobbying, which means using grant funds the Grant to fund lobbying (via an external firm or in-house staff) in order to undertake activities intended to influence or attempt to influence Parliament, Government government or political activity; or attempting to influence legislative or regulatory action; (ii) ; using grant funds the Grant to directly enable one part of government to challenge another on topics unrelated to the agreed purpose of the Grant; (iii) grant; using the Grant to petition for additional funding; (iv) input VAT reclaimable by the Grant Recipient from HMRC; (v) ; expenses such as for entertaining, specifically aimed at exerting undue influence to change government policy; payments for activities of a political or exclusively religious nature; ; Other examples of expenditure which will not be Eligible Expenditure include the following: the purchase of land (viincluding without limitation any freehold or leasehold interest in land) goods or services that any Property Asset; any staff time undertaken for the Funded Activities where such staff time is part of the relevant staff member's regular role or job outside of the Funded Activities; contributions in kind; interest payments or service charge payments for finance leases; gifts, to individuals, other than promotional materials; statutory fines, criminal fines or penalties civil penalties, damages or any associated legal costs; payments for works or activities which the Grant Recipient has a statutory duty to provide; (vii) payments reimbursed undertake, or to be reimbursed that are fully funded by other public sources; bad debts to related parties; payments for unfair dismissal or private sector grants; (viii) contributions in kind (i.e. a contribution in goods or services, as opposed to money); (ix) other compensation; depreciation, amortisation or impairment of fixed assets owned by the Grant Recipient outside of the Funded Activities; (x) the acquisition or improvement of Fixed Assets by the Grant Recipient (unless the grant is explicitly for capital use – this will be stipulated in the Grant Offer Letter); (xi) interest payments (including service charge payments for finance leases); (xii) gifts; (xiii) entertaining (entertaining for this purpose means anything that would be a taxable benefit to the person being entertained, according to current UK tax regulations); (xiv) statutory fines, criminal fines or penaltiesRecipient; or (xv) and liabilities incurred before the issue commencement of this funding agreement the Grant Funding Agreement unless agreed in writing by the Funder.Authority. Expenditure includes any costs, expenses or other forms of payment. Expenditure is deemed to take place at the moment when money passes out of the Grant Recipient’s control. This may take place when: Legal tender is passed to a supplier (or, for wages, to an employee);

ELIGIBLE AND INELIGIBLE EXPENDITURE. 5.1. All Eligible Expenditure must be claimed net of VAT that and is recoverable from HM Revenue and Customs. 5.2. The following costs/payments will be classified as Eligible Expenditure if incurred for the purposes of the Funded Activities: (i) fees charged or to be charged to the Grant Recipient by the external auditors/accountants for reporting/certifying that the Grant paid was applied for its intended purposes; (ii) giving evidence to Select Committees; (iii) attending meetings with Ministers or officials to discuss the progress of a taxpayer funded grant scheme; (iv) responding to public consultations, where the topic is relevant to the objectives of the grant scheme. This does not include spending government grant funds on lobbying other people to respond to the consultation; (v) providing independent, evidence based policy recommendations to local government, departments or Ministers,, where that is the objective of a taxpayer funded grant scheme, for example, ‘What Works Centres’; and (vi) providing independent evidence based advice to local or national government as part of the general policy debate, where that is in line with the objectives of the grant scheme. 5.3. A payment is defined as taking place at the moment when money passes out of Grant Recipient control. This may take place when: (i) legal tender is passed to a supplier (or, for wages, to an employee); (ii) a letter is posted to a supplier or employee containing a cheque; or (iii) an electronic instruction is sent to a bank/building society to make a payment to a supplier or employee by direct credit or bank transfer. 5.4. The Grant Recipient must not deliberately incur liabilities for Eligible Expenditure in advance of need; nor pay for Eligible Expenditure sooner than the due date for payment. 5.45.5. The following non exhaustive list of costs are must be excluded from Eligible Expenditure and shall be treated as Ineligible Expenditure. The list below does not override activities which are deemed Eligible Expenditure in this Agreementagreement: (i) paid for lobbying, which means using grant funds to fund lobbying (via an external firm or in-house staff) in order to undertake activities intended to influence or attempt to influence Parliament, Government or political activity; or attempting to influence legislative or regulatory action; (ii) using grant funds to directly enable one part of government to challenge another on topics unrelated to the agreed purpose of the Grantgrant; (iii) using the Grant to petition for additional funding; (iv) input VAT reclaimable by the Grant Recipient from HMRC; (v) payments for activities of a political or exclusively religious nature; (vi) goods or services that the Grant Recipient has a statutory duty to provide; (vii) payments reimbursed or to be reimbursed by other public or private sector grants; (viii) contributions in kind (i.e. a contribution in goods or services, as opposed to money); (ix) depreciation, amortisation or impairment of fixed assets owned by the Grant Recipient outside of the Funded ActivitiesRecipient; (x) the acquisition or improvement of Fixed Assets by the Grant Recipient (unless the grant is explicitly for capital use – this will be stipulated in the Grant Offer Letter); (xi) interest payments (including service charge payments for finance leases); (xii) gifts; (xiii) entertaining (entertaining for this purpose means anything that would be a taxable benefit to the person being entertained, according to current UK tax regulations); (xiv) statutory fines, criminal fines or penalties; or (xv) liabilities incurred before the issue of this funding agreement unless agreed in writing by the Funder.

ELIGIBLE AND INELIGIBLE EXPENDITURE. 5.1. All The Authority will only pay the Grant in respect of Eligible Expenditure must be claimed net incurred by the Grant Recipient to deliver the Funded Activities and the Grant Recipient will use the Grant solely for delivery of VAT that is recoverable from HM Revenue and Customs. 5.2the Funded Activities. The following costs/payments will be classified as Eligible Expenditure if incurred for the purposes of the Funded Activities: (i) : fees charged or to be charged to the Grant Recipient by the external auditors/accountants for reporting/certifying that the Grant grant paid was applied for its intended purposes; (ii) ; giving evidence to Parliamentary Select Committees; (iii) ; attending meetings with Ministers government ministers or officials civil servants to discuss the progress of a taxpayer funded grant scheme; (iv) ; responding to public consultations, where the topic is relevant to the objectives of the grant scheme. This Funded Activities (but Eligible Expenditure does not include the Grant Recipient spending government grant funds the Grant on lobbying other people to respond to the consultation; any such consultation (v) unless explicitly permitted in this Grant Agreement); providing independent, evidence evidence-based policy recommendations to local government, departments or Ministers, (vi) government ministers, where that is the objective of a taxpayer funded grant scheme, for example, ‘What Works Centres’; and providing independent evidence evidence-based advice to local or national government as part of the general policy debate, where that is in line with the objectives of the Grant. For the purposes of any Grant which, in the opinion of the Grant Manager, constitutes a government research grant scheme. 5.3(including, for example, those awarded to the National Academies), the following shall be deemed to be Eligible Expenditure: publishing and publicising the results of research paid for using taxpayer funded grants; hosting science and research communication events, for example, science festivals, Royal Society’s Summer Science Exhibition, visits, breakfasts, dinners or receptions, seminars, the use of newsletters and campaigns, and sharing information with Parliament to expound greater understanding of research outcomes or launch a research project or equipment; working with or through a Third-Party organisation or commercial partners, which are not professional lobbying organisations, to conduct, communicate or publish research findings and inform policy; contributing expert scientific and academic advice to inform government policy and funding or make the case for science; and developing proposals for future research grants. The Grant Recipient must may not deliberately incur liabilities for in any circumstance claim the following non-exhaustive list as Eligible Expenditure in advance of need; nor pay for Eligible Expenditure sooner than (the due date for payment. 5.4. The following non exhaustive list of costs are excluded from Eligible Expenditure and shall be treated as Ineligible Expenditure. The list below does not override activities which are deemed Eligible Expenditure eligible in this Grant Agreement: (i) ): paid for lobbying, which means using grant funds the Grant to fund lobbying (via an external firm or in-house staff) in order to undertake activities intended to influence or attempt to influence Parliament, Government government or political activity; or attempting to influence legislative or regulatory action; (ii) ; using grant funds the Grant to directly enable one part of government to challenge another on topics unrelated to the agreed purpose of the Grant; (iii) grant; using the Grant to petition for additional funding; (iv) ; expenses such as for entertaining, specifically aimed at exerting undue influence to change government policy; input VAT reclaimable by the Grant Recipient grant recipient from HMRC; (v) ; and payments for activities of a political or exclusively religious nature; (vi) goods . Other examples of expenditure which are prohibited include the following: contributions in kind; interest payments or services that service charge payments for finance leases; gifts; statutory fines, criminal fines or penalties civil penalties, damages or any associated legal costs; payments for works or activities which the Grant Recipient grant recipient, or any member of their partnership, has a statutory duty to provide; (vii) payments reimbursed undertake, or to be reimbursed that are fully funded by other public sources; bad debts to related parties; payments for unfair dismissal or private sector grants; (viii) contributions in kind (i.e. a contribution in goods or services, as opposed to money); (ix) other compensation; depreciation, amortisation or impairment of fixed assets owned by the Grant Recipient outside of the Funded Activities; (x) Recipient; the acquisition or improvement of Fixed Assets by the Grant Recipient (unless the grant Grant is explicitly for capital use – this will be stipulated in the Grant Offer Funding Letter); (xi) interest payments (including service charge payments for finance leases); (xii) gifts; (xiii) entertaining (entertaining for this purpose means anything that would be a taxable benefit to the person being entertained, according to current UK tax regulations); (xiv) statutory fines, criminal fines or penalties; or (xv) and liabilities incurred before the issue commencement of this funding agreement the Grant Agreement unless agreed in writing by the FunderAuthority.

ELIGIBLE AND INELIGIBLE EXPENDITURE. 5.1. All The Authority will only pay to the Grant in respect of Eligible Expenditure must be claimed net incurred by the Grant Recipient to deliver the Funded Activities and the Grant Recipient will use the Grant solely for delivery of VAT that is recoverable from HM Revenue and Customs. 5.2the Funded Activities (as set out in Annex 2 of these Conditions). The following costs/payments will be classified as Eligible Expenditure if incurred for the purposes of the Funded Activities: (i) fees : Fees charged or to be charged to the Grant Recipient by the external auditors/accountants for reporting/certifying that the Grant grant paid was applied for its intended purposes; (ii) . giving evidence to Parliamentary Select Committees; (iii) ; attending meetings with Ministers government ministers or officials civil servants to discuss the progress of a taxpayer funded grant scheme; (iv) ; responding to public consultations, where the topic is relevant to the objectives of the grant schemeFunded Activities. This To avoid doubt, Eligible Expenditure does not include the Grant Recipient spending government grant funds the Grant on lobbying other people to respond to any such consultation (unless explicitly permitted in the consultation; (v) Grant Funding Agreement); providing independent, evidence based policy recommendations to local government, departments or Ministers, (vi) government ministers, where that is the objective of a taxpayer funded grant scheme, for example, ‘What Works Centres’; and providing independent evidence based advice to local or national government as part of the general policy debate, where that is in line with the objectives of the grant scheme. 5.3Grant. The Grant Recipient must may not deliberately incur liabilities for Eligible Expenditure in advance of need; nor pay for Eligible Expenditure sooner than any circumstance claim the due date for payment. 5.4. The following non non-exhaustive list of costs are excluded from as Eligible Expenditure and shall be treated as Ineligible Expenditure. : The list below does not override activities which are deemed Eligible Expenditure eligible in this Agreement: (i) paid these Conditions: Paid for lobbying, which means using grant funds the Grant to fund lobbying (via an external firm or in-house staff) in order to undertake activities intended to influence or attempt to influence Parliament, Government government or political activity; or attempting to influence legislative or regulatory action; (ii) ; using grant funds the Grant to directly enable one part of government to challenge another on topics unrelated to the agreed purpose of the Grant; (iii) grant; using the Grant to petition for additional funding; (iv) ; expenses such as for entertaining, specifically aimed at exerting undue influence to change government policy; input VAT reclaimable by the Grant Recipient grant recipient from HMRC; (v) ; payments for activities of a political or exclusively religious nature; (vi) goods ; Other examples of expenditure, which are prohibited, include the following: contributions in kind; interest payments or services that service charge payments for finance leases; gifts; statutory fines, criminal fines or penalties civil penalties, damages or any associated legal costs; payments for works or activities which the Grant Recipient grant recipient, or any member of their Partnership has a statutory duty to provide; (vii) payments reimbursed undertake, or to be reimbursed that are fully funded by other public sources; bad debts to related parties; payments for unfair dismissal or private sector grants; (viii) contributions in kind (i.e. a contribution in goods or services, as opposed to money); (ix) other compensation; depreciation, amortisation or impairment of fixed assets owned by the Grant Recipient outside of the Funded Activities; (x) Recipient; the acquisition or improvement of Fixed Assets by the Grant Recipient (unless the grant Grant is explicitly for capital use – this will be stipulated in the Grant Offer Funding Letter); (xi) interest payments (including service charge payments for finance leases); (xii) gifts; (xiii) entertaining (entertaining for this purpose means anything that would be a taxable benefit to the person being entertained, according to current UK tax regulations); (xiv) statutory fines, criminal fines or penalties; or (xv) and liabilities incurred before the issue commencement of this funding agreement the Grant Funding Agreement unless agreed in writing by the FunderAuthority.

ELIGIBLE AND INELIGIBLE EXPENDITURE. 5.1. All The AUTHORITY Grant Manager will only pay the Grant in respect of Eligible Expenditure must be claimed net incurred by the Grant Recipient to deliver the Funded Activities and the Grant Recipient will use the Grant solely for delivery of VAT that is recoverable from HM Revenue and Customs. 5.2the Funded Activities. The following costs/payments will be classified as Eligible Expenditure if incurred for the purposes of the Funded Activities: (i) : fees charged or to be charged to the Grant Recipient by the external auditors/accountants for reporting/certifying that the Grant grant paid was applied for its intended purposes; (ii) ; giving evidence to Parliamentary Select Committees; (iii) ; attending meetings with Ministers government ministers or officials civil servants to discuss the progress of a taxpayer funded grant scheme; (iv) ; responding to public consultations, where the topic is relevant to the objectives of the grant scheme. This Funded Activities (but Eligible Expenditure does not include the Grant Recipient spending government grant funds the Grant on lobbying other people to respond to the consultation; any such consultation (v) unless explicitly permitted in this Grant Agreement); providing independent, evidence evidence-based policy recommendations to local government, departments or Ministers, (vi) government ministers, where that is the objective of a taxpayer funded grant scheme, for example, ‘What Works Centres’; and providing independent evidence evidence-based advice to local or national government as part of the general policy debate, where that is in line with the objectives of the Grant. For the purposes of any Grant which, in the opinion of the Grant Manager, constitutes a government research grant scheme. 5.3(including, for example, those awarded to the National Academies), the following shall be deemed to be Eligible Expenditure: publishing and publicising the results of research paid for using taxpayer funded grants; hosting science and research communication events, for example, science festivals, Royal Society’s Summer Science Exhibition, visits, breakfasts, dinners or receptions, seminars, the use of newsletters and campaigns, and sharing information with Parliament to expound greater understanding of research outcomes or launch a research project or equipment; working with or through a Third-Party organisation or commercial partners, which are not professional lobbying organisations, to conduct, communicate or publish research findings and inform policy; contributing expert scientific and academic advice to inform government policy and funding or make the case for science; and developing proposals for future research grants. The Grant Recipient must may not deliberately incur liabilities for in any circumstance claim the following non-exhaustive list as Eligible Expenditure in advance of need; nor pay for Eligible Expenditure sooner than (the due date for payment. 5.4. The following non exhaustive list of costs are excluded from Eligible Expenditure and shall be treated as Ineligible Expenditure. The list below does not override activities which are deemed Eligible Expenditure eligible in this Grant Agreement: (i) ): paid for lobbying, which means using grant funds the Grant to fund lobbying (via an external firm or in-house staff) in order to undertake activities intended to influence or attempt to influence Parliament, Government government or political activity; or attempting to influence legislative or regulatory action; (ii) ; using grant funds the Grant to directly enable one part of government to challenge another on topics unrelated to the agreed purpose of the Grant; (iii) grant; using the Grant to petition for additional funding; (iv) ; expenses such as for entertaining, specifically aimed at exerting undue influence to change government policy; input VAT reclaimable by the Grant Recipient grant recipient from HMRC; (v) ; and payments for activities of a political or exclusively religious nature; (vi) goods . Other examples of expenditure which are prohibited include the following: contributions in kind; interest payments or services that service charge payments for finance leases; gifts; statutory fines, criminal fines or penalties civil penalties, damages or any associated legal costs; payments for works or activities which the Grant Recipient grant recipient, or any member of their partnership, has a statutory duty to provide; (vii) payments reimbursed undertake, or to be reimbursed that are fully funded by other public sources; bad debts to related parties; payments for unfair dismissal or private sector grants; (viii) contributions in kind (i.e. a contribution in goods or services, as opposed to money); (ix) other compensation; depreciation, amortisation or impairment of fixed assets owned by the Grant Recipient outside of the Funded Activities; (x) Recipient; the acquisition or improvement of Fixed Assets by the Grant Recipient (unless the grant Grant is explicitly for capital use – this will be stipulated in the Grant Offer Funding Letter); (xi) interest payments (including service charge payments for finance leases); (xii) gifts; (xiii) entertaining (entertaining for this purpose means anything that would be a taxable benefit to the person being entertained, according to current UK tax regulations); (xiv) statutory fines, criminal fines or penalties; or (xv) and liabilities incurred before the issue commencement of this funding agreement the Grant Agreement unless agreed in writing by the FunderAUTHORITY.

ELIGIBLE AND INELIGIBLE EXPENDITURE. 5.1. All The Authority will only pay the Grant in respect of Eligible Expenditure must be claimed net incurred by the Grant Recipient to deliver the Funded Activities and the Grant Recipient will use the Grant solely for delivery of VAT that is recoverable from HM Revenue and Customs. 5.2the Funded Activities (as set out in Annex 2 of these Conditions). The items listed in Annex 5 and the following costs/payments will be classified as Eligible Expenditure if incurred for the purposes of the Funded Activities: (i) : fees charged or to be charged to the Grant Recipient by the external auditors/accountants for reporting/reporting or certifying that the Grant paid was applied for its intended purposes; (ii) . giving evidence to Parliamentary Select Committees; (iii) ; attending meetings with Ministers government ministers or officials civil servants to discuss the progress of a taxpayer funded grant scheme; (iv) ; responding to public consultations, where the topic is relevant to the objectives of the grant schemeFunded Activities. This To avoid doubt, Xxxxxxxx Expenditure does not include the Grant Recipient spending government grant funds the Grant on lobbying other people to respond to any such consultation (unless explicitly permitted in the consultation; (v) Grant Funding Agreement); providing independent, evidence evidence-based policy recommendations to local government, government departments or Ministers, (vi) ministers, where that is the objective of a taxpayer funded grant scheme, for example, ‘What Works Centres’; and providing independent evidence evidence-based advice to local or national government as part of the general policy debate, where that is in line with the objectives of the grant scheme. 5.3Grant. The Grant Recipient must may not deliberately incur liabilities for Eligible Expenditure in advance of need; nor pay for Eligible Expenditure sooner than any circumstance claim the due date for payment. 5.4. The following non non-exhaustive list of costs are excluded from as Eligible Expenditure and shall be treated as Ineligible Expenditure. The list below does not override activities which are deemed Eligible Expenditure eligible in this Agreement: (i) paid these Conditions: Paid for lobbying, which means using grant funds the Grant to fund lobbying (via an external firm or in-house staff) in order to undertake activities intended to influence or attempt to influence Parliament, Government government or political activity; or attempting to influence legislative or regulatory action; (ii) ; using grant funds the Grant to directly enable one part of government to challenge another on topics unrelated to the agreed purpose of the Grant; (iii) ; using the Grant to petition for additional funding; (iv) ; expenses such as for entertaining, specifically aimed at exerting undue influence to change government policy; input VAT reclaimable by the Grant Recipient from HMRC; (v) ; payments for activities of a political or exclusively religious nature; (vi) goods ; Other examples of expenditure, which are prohibited, include the following: contributions in kind; interest payments or services that service charge payments for finance leases; gifts; statutory fines, criminal fines or penalties civil penalties, damages or any associated legal costs; payments for works or activities which the Grant Recipient Recipient, or any member of their Partnership has a statutory duty to provide; (vii) payments reimbursed undertake, or to be reimbursed that are fully funded by other public sources; bad debts to related parties; payments for unfair dismissal or private sector grants; (viii) contributions in kind (i.e. a contribution in goods or services, as opposed to money); (ix) other compensation; depreciation, amortisation or impairment of fixed assets owned by the Grant Recipient outside of the Funded Activities; (x) Recipient; the acquisition or improvement of Fixed Assets by the Grant Recipient (unless the grant Grant is explicitly for capital use – this will be stipulated in the Grant Offer Funding Letter); (xi) interest payments (including service charge payments for finance leases); (xii) gifts; (xiii) entertaining (entertaining for this purpose means anything that would be a taxable benefit to the person being entertained, according to current UK tax regulations); (xiv) statutory fines, criminal fines or penalties; or (xv) and liabilities incurred before the issue commencement of this funding agreement the Grant Funding Agreement unless agreed in writing by the FunderAuthority. The Authority will review the Grant on receipt of claims and within 3 to 6 months following receipt of the final claim. The Authority will take into account the Grant Recipient’s delivery of the Funded Activities against the agreed outputs set out in Annex 4 of these Conditions by the Grant Recipient in accordance with paragraph 7.2 of these Conditions. Each annual review may result in the Authority deciding that (for example a non-exclusive list includes): the Funded Activities and the Grant Funding Agreement should continue in line with existing plans; there should be an increase or decrease in the Grant for the subsequent Financial Year; the outputs should be re-defined and agreed; the Grant Recipient should provide the Authority with a draft Remedial Action Plan setting out the steps the Grant Recipient will take to improve delivery of the Funded Activities; the Authority should recover any Unspent Monies; the Grant be terminated in accordance with paragraph 26.11 of these Conditions. If the Grant Recipient is required to submit a draft Remedial Action Plan in accordance with paragraph 6.2.4 the Remedial Action Plan process set out in paragraph 26.4 to 26.10 shall apply. The Grant Recipient may make representations to the Authority regarding the Authority’s decision made in accordance with paragraph 6.2. The Authority is not however obliged to take such representations into account when making its decision as any such decision will be final and at the Authority’s absolute discretion.

ELIGIBLE AND INELIGIBLE EXPENDITURE. 5.1. All The Authority will only pay to the Grant in respect of Eligible Expenditure incurred by the Grant Recipient to deliver the Funded Activities and the Grant Recipient must be claimed net use the Grant solely for delivery of VAT that is recoverable from HM Revenue and Customs. 5.2the Funded Activities (as set out in Schedule 2 of these Conditions). The following costs/payments will be classified as Eligible Expenditure if incurred for the purposes of the Funded Activities: (i) fees : Fees charged or to be charged to the Grant Recipient by the external auditors/accountants for reporting/certifying that the Grant grant paid was applied for its intended purposes; (ii) . giving evidence to Parliamentary Select Committees; (iii) ; attending meetings with Ministers government ministers or officials civil servants to discuss the progress of a taxpayer funded grant scheme; (iv) ; responding to public consultations, where the topic is relevant to the objectives of the grant schemeFunded Activities. This To avoid doubt, Xxxxxxxx Expenditure does not include the Grant Recipient spending government grant funds the Grant on lobbying other people to respond to any such consultation (unless explicitly permitted in the consultation; (v) Grant Funding Agreement); providing independent, evidence based policy recommendations to local government, departments or Ministers, (vi) government ministers, where that is the objective of a taxpayer funded grant scheme, for example, ‘What Works Centres’; and providing independent evidence based advice to local or national government as part of the general policy debate, debate where that is in line with the objectives of the grant scheme. 5.3Grant. The Grant Recipient must may not deliberately incur liabilities for Eligible Expenditure in advance of need; nor pay for Eligible Expenditure sooner than any circumstance claim the due date for payment. 5.4. The following non non-exhaustive list of costs are excluded from as Eligible Expenditure and shall be treated as Ineligible Expenditure. : The list below does not override activities which are deemed Eligible Expenditure eligible in this Agreement: (i) paid these Conditions: Paid for lobbying, which means using grant funds the Grant to fund lobbying (via an external firm or in-house staff) in order to undertake activities intended to influence or attempt to influence Parliament, Government government or political activity; or attempting to influence legislative or regulatory action; (ii) ; using grant funds the Grant to directly enable one part of government to challenge another on topics unrelated to the agreed purpose of the Grant; (iii) grant; using the Grant to petition for additional funding; (iv) input VAT reclaimable by the Grant Recipient from HMRC; (v) ; expenses such as for entertaining, specifically aimed at exerting undue influence to change government policy; payments for activities of a political or exclusively religious nature; (vi) goods ; Other examples of expenditure, which are prohibited, include the following: contributions in kind; interest payments or services that service charge payments for finance leases; gifts; statutory fines, criminal fines or penalties civil penalties, damages or any associated legal costs; payments for works or activities which the Grant Recipient Recipient, or any member of their partnership has a statutory duty to provide; (vii) payments reimbursed undertake, or to be reimbursed that are fully funded by other public sources; bad debts to related parties; payments for unfair dismissal or private sector grants; (viii) contributions in kind (i.e. a contribution in goods or services, as opposed to money); (ix) other compensation; depreciation, amortisation or impairment of fixed assets owned by the Grant Recipient outside of the Funded Activities; (x) Recipient; the acquisition or improvement of Fixed Assets by the Grant Recipient (unless the grant Grant is explicitly for capital use – this will be stipulated in the Grant Offer Funding Letter); (xi) interest payments (including service charge payments for finance leases); (xii) gifts; (xiii) entertaining (entertaining for this purpose means anything that would be a taxable benefit to the person being entertained, according to current UK tax regulations); (xiv) statutory fines, criminal fines or penalties; or (xv) and liabilities incurred before the issue commencement of this funding agreement the Grant Funding Agreement unless agreed in writing by the FunderAuthority. Expenditure includes any costs, expenses or other forms of payment. Expenditure is deemed to take place at the moment when money passes out of the Grant Recipient’s control. This may take place when: Legal tender is passed to a supplier (or, for wages, to an employee); A letter is posted to a supplier or employee containing a cheque; or An electronic instruction is sent to a bank/building society to make a payment to a supplier or employee by direct credit or bank transfer.

ELIGIBLE AND INELIGIBLE EXPENDITURE. 5.1. All The Authority will only pay the Grant in respect of Eligible Expenditure must be claimed net incurred by the Grant Recipient to deliver the Funded Activities and the Grant Recipient will use the Grant solely for delivery of VAT that is recoverable from HM Revenue and Customs. 5.2the Funded Activities (as set out in Annex 1 of these Conditions). The For the avoidance of doubt, the following costs/payments will not be classified as Eligible Expenditure Expenditure, even if incurred for the purposes of the Funded Activities: (i) fees , and the Grant Funding may not be used for payment of these: Fees charged or to be charged to the Grant Recipient by the external auditors/accountants for reporting/certifying that the Grant grant paid was applied for its intended purposes; (ii) ; giving evidence to Parliamentary Select Committees; (iii) ; attending meetings with Ministers government ministers or officials civil servants to discuss the progress of a taxpayer funded grant scheme; (iv) ; responding to public consultations, where the topic is relevant to the objectives of the grant schemeFunded Activities. This To avoid doubt, Xxxxxxxx Expenditure does not include the Grant Recipient spending government grant funds the Grant on lobbying other people to respond to any such consultation (unless explicitly permitted in the consultation; (v) Grant Funding Agreement); providing independent, evidence based policy recommendations to local government, departments or Ministers, (vi) government ministers, where that is the objective of a taxpayer funded grant scheme, for example, ‘What Works Centres’; and providing independent evidence based advice to local or national government as part of the general policy debate, where that is in line with the objectives of the grant scheme. 5.3Grant. The Grant Recipient must not deliberately incur liabilities for Eligible Expenditure in advance of need; nor pay for Eligible Expenditure sooner than the due date for payment. 5.4. The following non exhaustive list of costs are excluded from Eligible Expenditure and shall be treated as Ineligible Expenditure. The list below does not override activities which are deemed Eligible Expenditure in this Agreement: (i) paid Paid for lobbying, which means using grant funds the Grant to fund lobbying (via an external firm or in-house staff) in order to undertake activities intended to influence or attempt to influence Parliament, Government government or political activity; or attempting to influence legislative or regulatory action; (ii) ; using grant funds the Grant to directly enable one part of government to challenge another on topics unrelated to the agreed purpose of the Grant; (iii) grant; using the Grant to petition for additional funding; (iv) ; expenses such as for entertaining, specifically aimed at exerting undue influence to change government policy; input VAT reclaimable by the Grant Recipient grant recipient from HMRC; (v) ; payments for activities of a political or exclusively religious nature; ; Other examples of expenditure, which are not Eligible Expenditure and are prohibited, include the following: contributions in kind (vi) goods specifically contribution in goods; including but not limited to any kinds, types or services that size of trees; as differentiated money); interest payments or service charge payments for finance leases; gifts; statutory fines, criminal fines or penalties civil penalties, damages or any associated legal costs; payments for works or activities which the Grant Recipient grant recipient, or any member of their Partnership has a statutory duty to provide; (vii) payments reimbursed undertake, or to be reimbursed that are fully funded by other public sources; bad debts to related parties; payments for unfair dismissal or private sector grants; (viii) contributions in kind (i.e. a contribution in goods or services, as opposed to money); (ix) other compensation; depreciation, amortisation or impairment of fixed assets owned by the Grant Recipient outside of the Funded Activities; (x) ; the acquisition or improvement of Fixed Assets by the Grant Recipient (unless the grant Grant is explicitly for capital use – this will be stipulated in the Grant Offer Letter); (xi) interest payments (including service charge payments for finance leases); (xii) gifts; (xiii) entertaining (entertaining for this purpose means anything that would be a taxable benefit to the person being entertained, according to current UK tax regulations); (xiv) statutory fines, criminal fines or penalties; or (xv) and liabilities incurred before the issue commencement of this funding agreement the Grant Funding Agreement unless agreed in writing by the FunderAuthority.

ELIGIBLE AND INELIGIBLE EXPENDITURE. 5.1. All The Authority will only pay to the Grant in respect of Eligible Expenditure must be claimed net incurred by the Grant Recipient to deliver the Funded Activities and the Grant Recipient will use the Grant solely for delivery of VAT that is recoverable from HM Revenue and Customs. 5.2the Funded Activities (as set out in Annex 2 of these Conditions). The following costs/payments will be classified as Eligible Expenditure if incurred for the purposes of the Funded Activities: (i) : Save for the requirement to submit a reasonable assurance report annually, fees charged or to be charged to the Grant Recipient by the external auditors/accountants for any additional reporting/certifying that the Grant grant paid was applied for its intended purposes; (ii) . giving evidence to Parliamentary Select Committees; (iii) ; attending meetings with Ministers government ministers or officials civil servants to discuss the progress of a taxpayer funded grant scheme; (iv) ; responding to public consultations, where the topic is relevant to the objectives of the grant schemeFunded Activities. This To avoid doubt, Eligible Expenditure does not include the Grant Recipient spending government grant funds the Grant on lobbying other people to respond to any such consultation (unless explicitly permitted in the consultation; (v) Grant Funding Agreement); providing independent, evidence based policy recommendations to local government, departments or Ministers, (vi) government ministers, where that is the objective of a taxpayer funded grant scheme, for example, ‘What Works Centres’; and providing independent evidence evidence-based advice to local or national government as part of the general policy debate, where that is in line with the objectives of the grant scheme. 5.3Grant. The following list is specific to government research grants, including, for example, those awarded to the National Academies: publishing and publicising the results of research paid for using taxpayer funded grants; hosting science and research communication events, for example, science festivals, Royal Society’s Summer Science Exhibition, visits, breakfasts, dinners or receptions, seminars, the use of newsletters and campaigns, and sharing information with Parliament to expound greater understanding of research outcomes or launch a research project or equipment; working with or through a Third Party organisation or commercial partners, which are not professional lobbying organisations, to conduct, communicate or publish research findings and inform policy; contributing expert scientific and academic advice to inform government policy and funding or make the case for science; and developing proposals for future research grants. The Grant Recipient must may not deliberately incur liabilities for Eligible Expenditure in advance of need; nor pay for Eligible Expenditure sooner than any circumstance claim the due date for payment. 5.4. The following non non-exhaustive list of costs are excluded from as Eligible Expenditure and shall be treated as Ineligible Expenditure. : The list below does not override activities which are deemed Eligible Expenditure eligible in this Agreement: (i) paid these Conditions: Paid for lobbying, which means using grant funds the Grant to fund lobbying (via an external firm or in-house staff) in order to undertake activities intended to influence or attempt to influence Parliament, Government government or political activity; or attempting to influence legislative or regulatory action; (ii) ; using grant funds the Grant to directly enable one part of government to challenge another on topics unrelated to the agreed purpose of the Grant; (iii) grant; using the Grant to petition for additional funding; (iv) ; expenses such as for entertaining, specifically aimed at exerting undue influence to change government policy; input VAT reclaimable by the Grant Recipient grant recipient from HMRC; (v) ; payments for activities of a political or exclusively religious nature; (vi) goods ; Other examples of expenditure, which are prohibited, include the following: contributions in kind; interest payments or services that service charge payments for finance leases; gifts; statutory fines, criminal fines or penalties civil penalties, damages or any associated legal costs; payments for works or activities which the Grant Recipient grant recipient, or any member of their Partnership has a statutory duty to provide; (vii) payments reimbursed undertake, or to be reimbursed that are fully funded by other public sources; bad debts to related parties; payments for unfair dismissal or private sector grants; (viii) contributions in kind (i.e. a contribution in goods or services, as opposed to money); (ix) other compensation; depreciation, amortisation or impairment of fixed assets owned by the Grant Recipient outside of the Funded Activities; (x) ; the acquisition or improvement of Fixed Assets by the Grant Recipient (unless the grant Grant is explicitly for capital use – this will be stipulated in the Grant Offer Funding Letter); (xi) interest payments (including service charge payments for finance leases); (xii) gifts; (xiii) entertaining (entertaining for this purpose means anything that would be a taxable benefit to the person being entertained, according to current UK tax regulations); (xiv) statutory fines, criminal fines or penalties; or (xv) and liabilities incurred before the issue commencement of this funding agreement the Grant Funding Agreement unless agreed in writing by the FunderAuthority.

ELIGIBLE AND INELIGIBLE EXPENDITURE. 5.1. All The Authority will only pay to the Grant in respect of Eligible Expenditure must be claimed net incurred by the Grant Recipient to deliver the Funded Activities and the Grant Recipient will use the Grant solely for delivery of VAT that is recoverable from HM Revenue and Customs. 5.2the Funded Activities (as set out in Annex 2 of these Conditions). The following costs/payments will be classified as Eligible Expenditure if incurred for the purposes of the Funded Activities: (i) fees : Fees charged or to be charged to the Grant Recipient by the external auditors/accountants for reporting/certifying that the Grant grant paid was applied for its intended purposes; (ii) . giving evidence to Parliamentary Select Committees; (iii) ; attending meetings with Ministers government ministers or officials civil servants to discuss the progress of a taxpayer funded grant scheme; (iv) ; responding to public consultations, where the topic is relevant to the objectives of the grant schemeFunded Activities. This To avoid doubt, Xxxxxxxx Expenditure does not include the Grant Recipient spending government grant funds the Grant on lobbying other people to respond to any such consultation (unless explicitly permitted in the consultation; (v) Grant Funding Agreement); providing independent, evidence based policy recommendations to local government, departments or Ministers, (vi) government ministers, where that is the objective of a taxpayer funded grant scheme, for example, ‘What Works Centres’; and providing independent evidence based advice to local or national government as part of the general policy debate, where that is in line with the objectives of the grant scheme. 5.3Grant. The Grant Recipient must may not deliberately incur liabilities for Eligible Expenditure in advance of need; nor pay for Eligible Expenditure sooner than any circumstance claim the due date for payment. 5.4. The following non non-exhaustive list of costs are excluded from as Eligible Expenditure and shall be treated as Ineligible Expenditure. : The list below does not override activities which are deemed Eligible Expenditure eligible in this Agreement: (i) paid these Conditions: Paid for lobbying, which means using grant funds the Grant to fund lobbying (via an external firm or in-house staff) in order to undertake activities intended to influence or attempt to influence Parliament, Government government or political activity; or attempting to influence legislative or regulatory action; (ii) ; using grant funds the Grant to directly enable one part of government to challenge another on topics unrelated to the agreed purpose of the Grant; (iii) grant; using the Grant to petition for additional funding; (iv) ; expenses such as for entertaining, specifically aimed at exerting undue influence to change government policy; input VAT reclaimable by the Grant Recipient grant recipient from HMRC; (v) ; payments for activities of a political or exclusively religious nature; (vi) goods ; Other examples of expenditure, which are prohibited, include the following: contributions in kind; interest payments or services that service charge payments for finance leases; gifts; statutory fines, criminal fines or penalties civil penalties, damages or any associated legal costs; payments for works or activities which the Grant Recipient grant recipient, or any member of their Partnership has a statutory duty to provide; (vii) payments reimbursed undertake, or to be reimbursed that are fully funded by other public sources; bad debts to related parties; payments for unfair dismissal or private sector grants; (viii) contributions in kind (i.e. a contribution in goods or services, as opposed to money); (ix) other compensation; depreciation, amortisation or impairment of fixed assets owned by the Grant Recipient outside of the Funded Activities; (x) ; the acquisition or improvement of Fixed Assets by the Grant Recipient (unless the grant Grant is explicitly for capital use – this will be stipulated in the Grant Offer Funding Letter); (xi) interest payments (including service charge payments for finance leases); (xii) gifts; (xiii) entertaining (entertaining for this purpose means anything that would be a taxable benefit to the person being entertained, according to current UK tax regulations); (xiv) statutory fines, criminal fines or penalties; or (xv) and liabilities incurred before the issue commencement of this funding agreement the Grant Funding Agreement unless agreed in writing by the FunderAuthority.

ELIGIBLE AND INELIGIBLE EXPENDITURE. 5.1. All The Authority will only pay to the Grant in respect of Eligible Expenditure incurred by the Grant Recipient to deliver the Funded Activities and the Grant Recipient must be claimed net use the Grant solely for delivery of VAT that is recoverable from HM Revenue and Customs. 5.2the Funded Activities (as set out in Schedule 2 of these Conditions). The items listed in schedule 4 and the following costs/payments will be classified as Eligible Expenditure if incurred for the purposes of the Funded Activities: (i) fees : Fees charged or to be charged to the Grant Recipient by the external auditors/accountants for reporting/certifying that the Grant grant paid was applied for its intended purposes; (ii) . giving evidence to Parliamentary Select Committees; (iii) ; attending meetings with Ministers government ministers or officials civil servants to discuss the progress of a taxpayer funded grant scheme; (iv) ; responding to public consultations, where the topic is relevant to the objectives of the grant schemeFunded Activities. This To avoid doubt, Xxxxxxxx Expenditure does not include the Grant Recipient spending government grant funds the Grant on lobbying other people to respond to any such consultation (unless explicitly permitted in the consultation; (v) Grant Funding Agreement); providing independent, evidence based policy recommendations to local government, departments or Ministers, (vi) government ministers, where that is the objective of a taxpayer funded grant scheme, for example, ‘What Works Centres’; and providing independent evidence based advice to local or national government as part of the general policy debate, debate where that is in line with the objectives of the grant scheme. 5.3Grant. The Grant Recipient must may not deliberately incur liabilities for Eligible Expenditure in advance of need; nor pay for Eligible Expenditure sooner than any circumstance claim the due date for payment. 5.4. The following non non-exhaustive list of costs are excluded from as Eligible Expenditure and shall be treated as Ineligible Expenditure. : The list below does not override activities which are deemed Eligible Expenditure eligible in this Agreement: (i) paid these Conditions: Paid for lobbying, which means using grant funds the Grant to fund lobbying (via an external firm or in-house staff) in order to undertake activities intended to influence or attempt to influence Parliament, Government government or political activity; or attempting to influence legislative or regulatory action; (ii) ; using grant funds the Grant to directly enable one part of government to challenge another on topics unrelated to the agreed purpose of the Grant; (iii) grant; using the Grant to petition for additional funding; (iv) input VAT reclaimable by the Grant Recipient from HMRC; (v) ; expenses such as for entertaining, specifically aimed at exerting undue influence to change government policy; payments for activities of a political or exclusively religious nature; (vi) goods or services that ; Using the Grant Recipient for anything below the mandatory legal minimum for health and safety capital items. Other examples of expenditure, which are prohibited, include the following: contributions in kind; interest payments or service charge payments for finance leases; gifts; statutory fines, criminal fines or penalties civil penalties, damages or any associated legal costs; payments for works or activities which the Grant Recipient, or any member of their partnership has a statutory duty to provide; (vii) payments reimbursed undertake, or to be reimbursed that are fully funded by other public sources; bad debts to related parties; payments for unfair dismissal or private sector grants; (viii) contributions in kind (i.e. a contribution in goods or services, as opposed to money); (ix) other compensation; depreciation, amortisation or impairment of fixed assets owned by the Grant Recipient outside of the Funded Activities; (x) Recipient; the acquisition or improvement of Fixed Assets by the Grant Recipient (unless the grant Grant is explicitly for capital use – this will be stipulated in the Grant Offer Funding Letter); (xi) interest payments (including service charge payments for finance leases); (xii) gifts; (xiii) entertaining (entertaining for this purpose means anything that would be a taxable benefit to the person being entertained, according to current UK tax regulations); (xiv) statutory fines, criminal fines or penalties; or (xv) and liabilities incurred before the issue commencement of this funding agreement the Grant Funding Agreement unless agreed in writing by the FunderAuthority. Expenditure includes any costs, expenses or other forms of payment. Expenditure is deemed to take place at the moment when money passes out of the Grant Recipient’s control. This may take place when: Legal tender is passed to a supplier (or, for wages, to an employee); A letter is posted to a supplier or employee containing a cheque; or An electronic instruction is sent to a bank/building society to make a payment to a supplier or employee by direct credit or bank transfer.