Ineligible Costs

The following costs are ineligible for LEADER funding;

• Existing core staff costs
• General running and overhead costs of an organisation which are not directly related to the project
• Activities which are statutory obligations of regional corporate bodies (SEPA, SNH etc)
• Prize money
• Bank charges on accounts
• Financial charges; Fines, financial penalties and expenses of litigation, bad debts, costs involved in winding up a company
• Service charges – arising on leases and hire purchase arrangements
• Legal fees for advice, notary fees and the costs of technical or financial expertise
• Recoverable VAT
• Play parks and sports facilities – unless a clear economic/training benefit can be demonstrated

Funding for certain costs are limited, i.e. amounts above those limits are inelligible for LEADER funding, for example;

• Acquisition of a site or building - usually limited to 10% of the total LEADER eligible project costs.
• Professional fees - usually limited to 12.5% of the total LEADER eligible project costs.