A summary of the rules which apply when applying for equipment in UKRI grants Equipment applications to UKRI For equipment applications to UKRI, the following rules apply: Individual items of minor research equipment under £10,000 (inc. VAT) are treated as Other Directly Incurred costs. Further justification for items of equipment costing between £10,000 and £138,000 (inc. VAT) is required, as well as a contribution of about 50% towards the cost of the equipment by the University, except for the EPSRC for which the upper limit for a 50% contribution is £400,000. Business cases are required for all items of equipment above £138,000 inc. VAT. All requests for single capital items of equipment should be accompanied by a two-page business case outlining the strategic need for the equipment. UKRI decide the strategic location for these items, and will potentially fund them at 100%. Each Research Council has the flexibility in relation to the funding of equipment to negotiate with potential grant recipients to achieve best value from the limited funds at its disposal. Note that any requests for matched funding from the University for capital equipment in UKRI applications need to be approved before applications are submitted, so it is vital that approval is sought early in proposal development.