Indirect costs, or overheads, are those costs incurred by the college in the course of a research project which cannot be attributed specifically or exclusively to the project. Examples of such indirect costs are space, light, heat, maintenance, library services, IT services, Financial and HR support.
The budget for indirect costs that can be included in grant applications depends on the funder. The normal/standard rate of Overheads is 30% for laboratory-based research and 25% for desk-based research. This is calculated on total non-Equipment costs. (The HRB also excludes Student Fees).
The college endorse funding applications where indirect costs are not eligible, however if they are eligible, overheads must be applied. When applying for funding please ensure that you read the funder guide for applicants to determine the eligible indirect cost rate.
Indirect cost rate for private donations (other than Industry)
(a) Small private donations up to €20k are subject to a mandatory 5% indirect cost contribution with no exceptions. We recommend that you bear this requirement in mind when engaging with private donors and planning your research expenditure.
(b) Private donations greater than €20k are subject to the following rates apply
- 30% (RCSI lab-based)
- 25% (RCSI desk-based)
- 5% (not-RCSI based research)
(c) Donors are required to write a letter according to the template available at the following link: http://research1.rcsi.ie/documents/privatedonortemplate_july2012_2.doc and complete a project description Research Project Description_Industry&Private Funding Template_05Dec13. Both documents must be uploaded to the Grant Registration forms on the research database.
Indirect Cost Rate for donations for research projects involving Industry:
A 30% overhead rate is applied on to donations from Industry for research activities. If you are receiving donations from industry for research projects, the industry party providing the donation maybe required to complete a “Donation Letter from Industry for Research Projects”. Please discuss donations from research activities with the Industry Liaison Manager (Seamus Browne, seamusbrowne@rcsi.ie) in advance of requesting such funding.
| Funding Agency | Scheme | Overhead on the award | Include as part of the grant application budget? |
|---|---|---|---|
| HRB | Project-based awards | 30% of TMCD (lab based) 25% of TMCD (desk based) 10% of TMCD (HRB-MRCG scheme) |
yes |
| HRB | Scholarships/ Fellowships |
0% | – |
| HEA | All | 30% on non-equipment budgets | yes |
| SFI | All | 30% on non-equipment budgets | no |
| EI | Innovation partnership | 30% on non-equipment budgets | no |
| EI | Proof of concept | 30% on non-equipment budgets | no |
| EI | Commercialisation Fund | 0% | – |
| EI | Commercial Case Feasibility Support Grant | 0% | – |
| EU | All | 25% | yes |
| Wellcome Trust | All | 0% | – |
| IRC | All | 0% | – |
*Total Direct Modified Costs (TDMC) do not include the costs of equipment, student fees or capital building.