Directly Incurred costs are explicitly identifiable as arising from the conduct of a project, are charged as the cash value actually spent and are supported by an audit record.  They include:

• Staff: payroll costs requested for staff, full or part-time, who will work on the project and whose time can be supported by a full audit trail during the life of the project. 
• Travel and Subsistence: funds for travel and subsistence for use by staff who work on the project where these are required by the nature of the work.
• Equipment:  The cost of individual items of equipment dedicated to the project and costing more than £10,000 (including VAT).  Items of equipment costing less than £10k should be requested under 'Other Costs'.  
• Other Costs: Costs of other items dedicated to the project, including consumables, books, survey fees, purchase/hire of vehicles, publication costs or recruitment and advertising costs for staff directly employed on the project. Items of equipment costing less than £10,000 should also be included under this heading.