The costs of resources including services used by a project that are shared by other activities. The project’s use of the resource or service will be estimated and not based on direct usage.
This heading provides for the costs of all principal and co-investigators working directly on a project, if their time charged to the grant will be based on estimates rather than actual costs. Where costs are actual, auditable and verifiable (through hourly time recording) they should be included under the directly incurred heading. Investigator time, not cost, must be justified in the justification of resources attachment.
It is a requirement of the full economic cost (fEC) costing methodology that, for any one investigator, the maximum amount of time that UK Research & Innovation (UKRI) will fund across all the projects they support is 1650 hours a year (equivalent to 37.5 hours a week, 44 weeks a year).
Principal investigators and co-investigators whose time is not fully funded on other research council grants, and who are not paid a salary by the research organisation (for example Emeritus, honorary staff or certain fellowship holders) should show their hours attributed to the project, but with a zero salary cost request.
Salary increments over the period of the project should be taken into account, but possible future pay awards should not be anticipated. Where it is expected that individuals will be promoted during the lifetime of the grant provision may be made in the grant proposal.
If a principal investigator or co-investigator is retired, the expectation is that their involvement in a project would be covered by a contract with the research organisation. Any associated costs should be classified as directly incurred.