Equipment
(i) If the institution is a registered charity, it is possible to obtain exemption from the payment of VAT for equipment donated or bought for medical research. If the institution does not have VAT exemption arrangements, a VAT exemption certificate should be obtained from arc by contacting the arc Head of Finance and Administration.
(ii) Any loss resulting from payments made for equipment in advance of delivery will be entirely the responsibility of the institution. The institution is responsible for ensuring that any equipment provided by this grant has adequate insurance cover. If the equipment is damaged or destroyed during its useful lifetime the institution will be required to repair or replace it.
(iii) When purchasing equipment funded by arc, the institution is required to adhere to its own standard procurement procedures.
(iv) Without prejudice to paragraph 3(vii), should the principal investigator move to another institution within the UK or the Republic of Ireland during the tenure of this grant or within 3 years of its completion, arc reserves the right to require that the equipment be transferred with him or her after discussion, as necessary, with the institutions concerned.
(v) In cases where a grant was made for the purchase of large, multi-user items of equipment which were awarded specifically to provide departmental infrastructural support and the holder of one of these grants moves to another institution, either during or following the termination of the grant, the equipment will remain in the institution to which it was awarded. This condition applies to all programme and institute grants. When this condition applies to other grants, it will be detailed in the formal letter of award.
(vi) If any equipment to be used by the recipients of this grant was provided by a previous arc grant, either to the current investigator or to any other investigator, then arc will not be willing to provide funds for usage or access charges for the equipment in question. This condition covers all equipment (including personal computers) purchased with funds provided by arc.
(vii) It is the responsibility of the institution to maintain the equipment during its actual useful lifetime. The equipment cannot be disposed of during this period without arc's prior written approval.
