Project costs including staff, training, consumables, travel, external assistance, consultancy and promotion and publicity costs qualify for higher grant aid than capital or equipment costs. Table 1 shows the relevant cost categories and related percentage grant aid applicable:
Table 1: Grant aid percentages
| Cost categories |
SME |
non-SME |
| Staff costs (on an actual salary cost basis) |
75% |
50% |
| Consumables |
75% |
50% |
| Travel |
75% |
50% |
| External Assistance & Consultancy |
75% |
50% |
| Plant and Equipment |
25% |
25% |
| Indirect costs (Overheads) – calculated as 30% of modified costs |
75% |
50% |
In brief an SME is defined as an independent enterprise which has fewer than 250 employees and has either an annual turnover not exceeding €50 million and/or an annual balance sheet total not exceeding €43 million and is not 25% owned by one or more companies that are not SMEs – see downloads
