What is Eligible and Ineligible

Eligible costs for FLAG funding

  • Site/new building acquisition  (up to 10% of total project costs)
  • Site Preparation
  • External and internal services
  • Physical building works
  • Essential fixtures and fittings
  • Environmental improvements
  • Staffing costs directly attributable to project delivery
  • Provision/improvement of community visitor/cultural facilities
  • Feasibility studies provided they are in line with the Local Fisheries Development Strategy
  • Professional/consultancy fees relating to delivery of project (up to 30% of total project costs)
  • Travel costs up to delivery of project
  • Lease/rental of premises relating to delivery of project
  • Non-Recoverable VAT
  • Marketing
  • Purchase/leasing of equipment up to delivery of project

Ineligible costs for EFF Axis 4 funding

  • Core Operating Costs
  • Acquisition of an existing building
  • Purchase/leasing of equipment
  • Direct overheads
  • Bank charges on accounts
  • Recoverable VAT
  • Insurance costs
  • Operating costs of premises
  • Staffing costs that are not directly attributable to project delivery
  • Ongoing staff (salary) costs
  • Training that is mandatory under statutory provision
  • Redundancy payments
  • Payments for unfunded pensions
  • Maternity of sick pay
  • Expenditure defrayed outwith the eligible programme period
  • Related research or studies carried out in respect of the project prior to the official project start date
  • Volunteer costs unless an in-kind contribution which may be considered eligible
  • Gifts and competition prizes
  • Statutory responsibilities of Local Authoroties – housing, health, social work, school (main curriculum) and higher education
  • Routine repairs and maintenance
  • Projects which are a continuation of an existing scheme or of other source of funding
  • Projects which merely replace an existing facility or scheme
  • Works which are required to meet statutory UK/Scottish legislation or EU directives
  • Social welfare facilities, although there is scope to improve access to childcare