research grants vat

Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

Register to vote Register by 18 June to vote in the General Election on 4 July.

beta This part of GOV.UK is being rebuilt – find out what beta means

VAT Supply and Consideration

Vatsc06311 - consideration: payments that are not consideration: grants: what is a grant.

Whether something is described as a grant is not relevant to a VAT analysis except in so far as it may be indicative that money is freely given and no supply has occurred. However because definitions of grants vary the label may be misleading and it is therefore important to look at what actually happens when a payment described as a grant is made. This guidance concentrates on the whether a payment is consideration for a supply for VAT purposes. It does not cover payments such as grant-in-aid which represent funding of public sector bodies from their parent central government departments (in Scotland, Scottish Futures Trust Ltd) for strategic projects such as infrastructure plans. These payments are always outside the scope of VAT.

When an organisation identifies a need it wishes to fulfil, and decides not to do so itself, it may either:

• enter into an agreement with another body to undertake the task, and fund that body’s costs through a grant or subsidy; or
• enter into a contract for the procurement of services (and possibly goods) to enable the task to be completed

The former is not a supply for VAT and will commonly be described as a grant. The latter is a supply for VAT but you may see instances where such arrangements are never the less described as a grant.

The majority of grants originate from central or local government and are given to organisations to support specific community activities or initiatives to benefit the public. This type of funding helps government to achieve its aims by enabling others to provide a wide range of activities and avoids government directly managing projects.

Projects will normally be subject to a tendering process on the open market and the strict rules on public procurement where the funder is a public body. Goods or services tendered for in this way will normally have a legally enforceable contract where goods or services are agreed to be supplied in return for payment.

There are other ways of funding a project such as providing sponsorship, a subsidy, an equity investment or a loan (long or short term). The type of funding used will vary depending on requirements of the project and the value for money offered. In all these situations, no matter what label is applied to the funding, you need to consider what if anything is received in return for the payment to determine whether it is consideration for a supply.

Common controls within an outside the scope grant agreement include a fixed (often maximum) time period, approved uses of any assets bought, and an agreed timetable of financial reporting.

When paying a grant, a government department normally does so under its statutory obligations and so must have a legal power to do so. The rules around state aid must still be observed which means a government cannot provide funding that distorts, or threatens to distort, market competition within the UK.

Therefore, two important questions to ask are:

• Does the funder have a legal power to award a grant and which statute contains this power? If a legal power exists this is an indicator that the funding may be a grant and outside the scope of VAT.
• What was the tendering process? Was there an invitation to tender for a public procurement contract, which was advertised and has gone through a specific procurement and tendering processes (this is explained on the GOV.UK website). This is an indicator that the funding may be consideration for a supply.

Is this page useful?

• Yes this page is useful
• No this page is not useful

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab) .

Please note that this site does not support Internet Explorer 7 and below. Neither does Microsoft! Please upgrade to a modern browser if possible, or install Google Chrome Frame to better experience this and other sites in your current browser.

• Search Search
• Register as a member

Find charity tax information

• Activity type
• Making Tax Digital for VAT
• General VAT principles
• Business vs Non-business
• VAT Exemption
• Partial Exemption
• VAT zero rates
• VAT reduced rates
• Cross border transactions – VAT
• Other VAT issues
• The Future of Gift Aid project
• Gift Aid Small Donations Scheme (GASDS)
• Other giving by businesses
• Gifts of pre-eminent objects
• Museums and Galleries Exhibition Tax Relief
• Orchestra Tax Relief
• Charity reliefs from income and corporate taxes
• Non-charitable expenditure
• Fundraising income
• Gifts of shares and property
• Income from land and property
• Tax treatment of investment Income
• Non-exempt income
• Capital allowances
• Transfer pricing
• Worldwide debt cap
• Theatre Tax Relief
• Business rates – Property wholly or mainly used for charitable purposes
• Places of public religious worship
• Specific situations
• Possible opportunities for reducing the rating bill
• Council Tax
• Scientific Instruments
• Donated medical equipment
• Donated goods for the needy
• Goods to help with disasters in the EU
• Specific goods for disabled people – Import Duties
• CGT – Relief for charities
• Capital payments to a UK-resident charity from an offshore trust
• Investment in an overseas resident company
• Inheritance Tax
• Stamp duty land tax
• Stamp duty reserve tax
• Overview of PAYE
• Self-employment criteria and off-payroll working for charities
• Directors and other office holders
• Contracting with individuals’ own companies
• Benefits in kind and expenses
• Termination payments
• National Minimum Wage and National Living Wage
• Payroll giving
• Apprenticeship Levy
• Guidance pages – Employment taxes
• Climate Change Levy
• Insurance Premium Tax
• Lottery Duty and exemptions
• Recovery of withholding tax for charities
• Double Taxation Treaties
• Introduction of CIL by Local Authorities
• The charging schedule
• Qualifying ‘developments’ for the purpose of CIL
• Liability to pay CIL
• Charitable relief from Community Infrastructure Levy (CIL)
• Clawback of charitable relief
• Discretionary relief for exceptional circumstances
• How CIL is spent
• State aid considerations
• Cross-border giving
• Qualifying Social Enterprise
• Nature of investment
• Conditions to be met by the Social Enterprise
• Research and Development Tax Credit (RDEC)
• Fit and proper person guidance
• Diverted Profits Tax
• Transfer of corporate profits
• General Anti-Abuse Rule (GAAR)
• Disclosure of tax avoidance schemes (DOTAS)
• Common Reporting Standard
• Tainted Charity Donations
• Annual Tax on Enveloped Dwellings
• Appeals and disputes
• Tax updates and guidance from Government Departments
• Publishing a tax strategy

Business activity

• Advertising – VAT zero rating
• Barter transactions
• Business sponsorship/advertising – direct tax
• Detailed guidance on Making Tax Digital for VAT: Notice 700/22
• Goods connected with collecting donations – VAT zero rating
• Printed matter – VAT zero rating
• Business v Non-business apportionment
• Allowing access to view charity property – Gift Aid
• Corporate sponsorship compared to donations – VAT
• Fundraising events – VAT exemption
• Gift Aid donor benefits
• Import Duties
• Membership subscriptions – Gift Aid
• Membership subscriptions – VAT
• Primary-purpose trading
• VAT refund schemes
• VAT refunds for museums and galleries
• Package test and its use for fundraising items
• Publications including books – VAT zero rating
• Talking books for blind people – VAT zero rating
• Use of trading subsidiaries and Gift Aid
• Consequences of non-primary-purpose trade
• Cost allocation
• Donated goods – Gift Aid
• Donated goods – VAT zero rating
• Gift Aid Declarations
• Mixed primary and non-primary-purpose trading
• Sale of donated goods
• SDLT – Charity relief
• Small trade concession
• Trades carried out by beneficiaries
• Cost Sharing – VAT Exemption
• Sale of animals
• Donations and grants – VAT treatment
• Education and vocational training – VAT exemption
• Outsourcing by public bodies
• Publicly-funded research – VAT implications
• Receipt of cross-border services
• Apprenticeship Levy – Considerations for devolved administrations
• Arts and culture charities – Employment taxes
• Benefits and expenses – Checking systems
• Benefits and expenses – Dispensation
• Cars and other vehicles
• Categorisation of Earners regulations
• Connected charities – Apprenticeship Levy
• Construction Industry Scheme
• Educational charities – Employment taxes
• Employment Taxes
• Foreign entertainers – Income tax
• Host employer rules
• Intermediaries Legislation
• Mobile phones
• P11D – Reporting of Benefits in Kind
• Particular Benefits in Kind
• PAYE settlement agreements
• Paying the Apprenticeship Levy
• Payrolling Benefits in Kind
• Provision of accommodation
• Public Sector Bodies – Employment taxes
• Relocation benefits
• Salary Sacrifice schemes
• Spending Apprenticeship Levy funds
• Staff secondments
• Supervision, direction or control
• Telephones, Laptops and Other IT Equipment
• Travel and subsistence payments
• Trivial Benefits in Kind
• Tronc schemes
• Energy saving materials – VAT reduced rate
• Grant-funded installations – VAT reduced rate
• Capital Goods Scheme
• Charity funded equipment for medical, veterinary etc uses – VAT zero rating
• Clawback/payback – Partial Exemption
• Drugs, medicines and aids for the handicapped
• European trade: reporting requirements
• Export of goods – VAT zero rating
• Overseas taxes
• Place of supply rules
• Provision of cross-border services
• Purchase of goods cross-border
• Sale of goods cross-border
• Reduced VAT rate on Fuel and Power
• Affinity credit cards
• Challenge Events – Tour Operators’ Margin Scheme (TOMS)
• Direct Marketing
• Discretionary relief for charities
• Donations and Gift Aid
• Grant-giving – VAT treatment
• Raffles and auctions – Gift Aid
• Sponsored events – Gift Aid
• Sponsored events – VAT
• Use of charity name and logo
• Payments overseas
• Income and Corporate taxes
• Capital Gains Tax
• Disposal of property
• Investment income – VAT treatment
• Investment Management Fees
• Substances used in medical research
• VAT refund scheme for search and rescue charities, air ambulances and medical courier charities
• Buildings and construction – VAT zero rating
• Business rates
• Charitable annexes
• Community Infrastructure Levy (CIL)
• Construction of new buildings – VAT zero rating
• Land and buildings and the option to tax
• Relevant Charitable Purpose / Relevant Residential Purpose – change of use
• Residential conversions, renovations and alterations – VAT reduced rate
• Protected buildings
• Sale of donated land
• Approved alterations of a protected building
• Research – VAT treatment
• Lifeboats – VAT zero rating
• Marine fuel – VAT zero rating
• Supply of welfare services below cost – VAT treatment
• VAT refund scheme for hospices
• Welfare – VAT exemption

Home » HMRC guidance on the VAT treatment of grants and contracts updated

HMRC guidance on the VAT treatment of grants and contracts updated

• 18 January 2018

After a long period of development, HMRC has published updated replacement  guidance on the VAT treatment of grants and contracts.

CTG’s VAT Expert Group was invited to comment on a draft of the guidance and overall we feel it is an improvement, particularly the sections on indicators of the supply position and related factors to help determine whether the payment is consideration for a supply or not.

CTG is now in the process of reviewing the final version of the guidance and will continue to engage with HMRC where some of our suggestions have not been progressed.

We would welcome feedback from members on the updated guidance (to [email protected] ) and have published a detailed commentary on the changes here . Sections of the Charity Tax Map online will also be updated in due course.

HMRC internal manual:   VAT Supply and Consideration

VATSC51600 –   Consideration: Payments that are not Consideration: Grants

• VATSC51620: Introduction
• VATSC51630: What is a grant?
• VATSC51640: HMRC’s approach
• VATSC51660: Relevant legislation
• VATSC51680: Related guidance
• VATSC51700: Subsidies
• VATSC51800: Indicators of the supply position
• VATSC51820: Factors indicating the payment is a grant
• VATSC51840: Factors indicating the payment is consideration for a supply
• VATSC51860: Factors that are neutral
• VATSC51900: Important Court Decisions
• VATSC51910: Hillingdon Legal Resource Centre
• VATSC51920: Wolverhampton Citizens’ Advice Bureau
• VATSC51930: Trustees of the Bowthorpe Community Trust
• VATSC51940: Office des Produits Wallons ASBL v Belgium
• VATSC51950: Keeping Newcastle Warm
• VATSC51960: Edinburgh Leisure & Others
• V ATSC51970: University of Southampton
• VATSC51980: Bath Festivals Trust
• VATSC51990: Groundwork Cheshire
• VATSC52000: Hope in the Community Ltd
• VATSC52010: South African Tourist Board
• VATSC53000: European Grants
• VATSC53500: Agricultural Grants
• VATSC53510: Mohr
• VATSC53520: Lanboden-Agrardienste Gmbh & Co KG
• VATSC53530: Treatment of Dried Fodder

Cookies on our website

We use some essential cookies to make this website work.

We'd like to set additional cookies to understand how you use our site. And we'd like to serve you some cookies set by other services to show you relevant content.

• Accessibility
• Staff search
• External website
• Schools & services
• Sussex Direct
• Professional services
• Schools and services

Finance Division

• Getting help
• VAT on income

Research income

• Back to previous menu
• Car parking
• Closely related to education
• Conferences
• Consultancy
• Education and Vocational Training
• Grants, donations and sponsorship
• Sales to other Universities
• Theatre and arts

This page explains the role of VAT in research income and expenditure.

What is research?

HMRC define research as “original investigation undertaken in order to gain knowledge and understanding”.

The intention at the beginning of a project determines whether a supply qualifies as research. If the intention is to advance knowledge and understanding, the supply is one of research.

Work carried out which simply uses, applies or confirms existing knowledge and understanding is not research. For example, consultancy which interprets existing knowledge and advises on its application OR performing tests using established scientific principles and knowledge are not research activities. They are business supplies and subject to VAT at the standard rate. The following are further examples of work which will not qualify as research:

• Consultancy and business efficiency advice;
• Collection and recording of statistics where no analysis or interpretation is undertaken;
• Market research and opinion polling;
• Writing computer programmes; and
• Routine testing and analysis of materials, components or processes.

Determining VAT liability of research income

Research can either be a standard rated business supply or an outside the scope non-business activity. As a rule of thumb, publicly funded research where the results are published in the public domain and the ownership of intellectual property is shared between the sponsor and the University (or retained by the University) is non-business activity and outside the scope of VAT. Typically, this will be research commissioned by Research Councils, Government Departments, Charities and philanthropy. Research commissioned by industry or business is often a standard rated business supply because the reporting and intellectual property is supplied to the funder exclusively in return for the research funding.

It is important, however, that each research project is evaluated on its own merits when deciding the VAT liability.

Subcontract research

Research supplied to a customer who has been separately commissioned to provide research by a funder is subject to VAT at the standard rate.

If the University collaborates with another eligible body to do research, then both eligible bodies may be treated as a principle under the funding agreement. If the research is assessed to be outside the scope of VAT, then the research performed by all the collaborators will be outside the scope of VAT even if one collaborator acts as the lead institution, receiving funds from the funder and being invoiced by other collaborators for their share. Collaborators must be clearly named as such in the funding application.

There is no general exemption for research supplied between eligible bodies - for example between two Universities. If one University sub-contracts work to another, the research will be a business supply and taxable at the standard rate of VAT.

Non-business research expenditure

Non business research (such as that funded by grants from funding councils, charities and government) is outside the scope of VAT. Any VAT on costs that relate directly to such research cannot be recovered.

Business research expenditure

VAT on costs directly related to business research is fully recoverable. This applies to all overseas business funders, whether or not we charge them VAT.

VAT on costs from overseas suppliers

Goods imported from outside the UK are liable to VAT, either on import if imported from outside the EU, or as acquisition tax if imported from the EU.

VAT is also charged on most services received from outside the UK through a reverse charge.

VAT on research costs from overseas suppliers cannot be recovered on non-business research expenditure, but is fully recoverable on business research expenditure.

Copyright © 2024, University of Sussex

University of St Andrews

Current staff.

• Computer and IT support
• Financial statements
• Full economic costing
• Holiday calculator
• Online shop
• Procurement
• Staff discount scheme
• Advertising
• Bench fees & VAT
• Building work and ZMV
• Buying goods and services from outside the UK
• Cancellation charges & VAT
• Computer Software
• Conferences - Selling
• Costs of attending an academic conference
• Electronically Supplied Services
• Equipment used for Medical/ Veterinary research
• Examination services
• Exhibition stands
• Fundraising
• Hire of Boats and VAT
• Honorarium or contracted service
• Import VAT & Duty Relief
• Journals & Periodicals
• Knowledge transfer partnerships
• Postage delivery & direct marketing
• Private tutoring
• Publishing - page charges
• Purchase of drugs and chemicals
• Recharging costs to a customer
• Reimbursement of staff costs
• Removal costs
• Research & VAT

Research under EU Framework(s)

• Second hand goods
• Sporting services
• Studentships
• Subscriptions & VAT
• Supply of Services
• VAT and duty relief
• Vat on construction of student accommodation
• VAT on deposits
• Visiting scholars / academics
• Water Charges
• Zero Rating Medicinal Products
• Buying goods and services from overseas
• Exempt supplies
• Importing Goods from 1 Jan 2021
• Outside the scope
• Reduced rate
• VAT and reimbursement of travel costs
• VAT reliefs
• Zero rated supplies
• Policy and governance
• Professional and personal development
• Staff wellbeing
• Student administration
• Tech and administrative services

Horizon 2020

Horizon 2020 is the biggest EU Research and Innovation programme ever with nearly €80 billion of funding available over 7 years (2014 to 2020). 

Funds received by researchers under Horizon 2020 are confirmed to be grants.

Grant in aid paid to fund research does not constitute consideration for any supplies by the person receiving the funding to the person paying it. In these circumstances, research that is wholly grant funded is not a business activity for VAT purposes and is not within the scope of VAT. Any VAT incurred in the course of such funded research is not deductible.

However, where the funding is, in effect, used to subsidise a business activity i.e. the research results in something which the research organisation or its partners can exploit commercially; VAT can be recovered subject to the normal rules."

Where irrecoverable VAT exists under the H2020 scheme it can form an eligible cost and therefore be charged to the grant code.

Specific codes have been attributed to this type of research:-

Analysis codes beginning with

and Marie Curie H2020 grants with an analysis code of XEC273 and above

As a consequence of the above any VAT inclusive purchases coded to a XEH, XERH, XEC273+ can only be coded as “N” or non-recoverable.  VAT is an eligible cost to the grant code.

Framework 7 grants (see also Marie Curie grants below)

The 7th Framework Programme funded European Research and Technological Development from 2007 until 2013.

As with Horizon 2020 above funds received under framework 7 were confirmed to be grants.

Unlike Horizon 2020 however the EU did not allow irrecoverable VAT to be reclaimed from the grant.

As a consequence of the above any VAT inclusive purchases coded to a XEU or XERC code can only be coded as “N” or non-recoverable.  VAT is not an eligible cost to the grant code and therefore any irrecoverable VAT has to be charged to the relevant school.

Marie Curie Grants

Framework 7

Marie Curie Grants under Framework 7 follow the same tax treatment as Horizon 2020 grants.  That is to say

For analysis codes XEC 226 to XEC272, any VAT inclusive purchases can only be coded as “N” or non-recoverable.  VAT is an eligible cost to the grant code.

01865 582064   |  [email protected]   |   Book an appointment

• Search for:

VAT on grant income and related expenditure

HMRC guidance on VAT and grants has been updated and significantly changed during 2018.  This fact sheets looks at the issues potentially facing any VAT registered business that has grant income.  For all of these points you should look at the situation now and in future; and also over the past four years.

Has there been any misclassification of grants?

You should carefully consider whether any particular receipt of money is a grant (outside the scope of VAT) or a payment for a supply (subject to VAT).  A payment for supply can be paid by the beneficiary of the supply or paid by a third party.  If a funder is paying for particular services (or goods) to be supplied to themselves, or to be supplied to other named parties, this will be a supply subject to VAT.

HMRC give new guidance (2018) on the factors that support a payment being a grant , and factors that support a payment being for supply .  We would be happy to discuss these factors in context of grants you have or will receive.

Are any grants payment towards supplies to third parties and effectively subject to VAT even though they are grants?

Some projects may be partly paid by the beneficiary (you have probably treated these as a VATable supply) and partly paid for by grant funding (you may have treated as outside the scope of VAT).  HMRC have published an example showing that such a project can potentially have a VAT invoice raised for the whole value of the supply, including the grant funded element.  HMRC show that if a project is worth £100,000 and has been paid for by £20,000 from the beneficiary, £70,000 from a grant for the project and £10,000 from general grants and donations, then a VAT invoice should be raised for £90,000 (being the direct payment and specific grant).  The invoice should show a supply with a value net £75,000 + VAT £15,000 = gross £90,000 less grant subsidy £70,000 = amount due (and paid) from beneficiary £20,000.

Have either of the above points led to under declaration of VAT output tax (VAT on sales)?

If any items have been treated as grants (no VAT) but in fact could be supplies then you need to consider your response.  This will depend on how strongly the evidence weighs towards being a supply.  It may be that some income treated as grants will need to be reclassified and output tax (VAT on sales – either 20% on top of the grant or 1/6 of the grant) will need to be declared to HMRC and additional VAT paid to them.  It is far better to self declare than have HMRC find an error, not least because the penalties would be significantly more in the latter case (penalties could be as much as the VAT involved).

Is there a restriction on reclaiming VAT input tax (VAT on costs)?

There is a general principle of VAT that VAT cannot be reclaimed on non-business activities.  Indeed VAT only works as a tool to collect tax if there is a VAT cost at the end of the supply chain.

HMRC guidance relating to VAT on grant funded expenditure has changed.  A VAT specialist has reported: “HMRC stance has changed in the last year (2018).  They now say if income is for business activities it must be a supply and therefore subject to VAT.  On the other hand if the income is purely to support loss making (or zero income) projects and is a true grant then the input tax relating to that cannot be reclaimed as it is not business related.  Previously HMRC had said grants supporting an otherwise loss making business did not change the nature of the VAT input tax claim.  Also note that they are going back on cases on this – up to four years.”

If all income of an entity is in fact for supplies (business) then there is no problem.  All input tax (VAT on costs) that has been reclaimed. This would still be the case if the entity has some grant funding of its overheads or general business, as long as the grant funding is not paying directly for projects.

However if you receive grant funding directly for a project and VAT is not due on that grant funding (e.g. the project is purely grant funded) then this is not a business activity.  In this case the input tax on costs relating to that project cannot be reclaimed.  You then have some business projects and some non-business projects which meas that VAT on overheads should be apportioned on a “just and reasonable” basis.

The interaction of VAT and grant funding can be complex and costly.  Please contact us to discuss any aspect of this further.

Research Income - VAT treatment

Is vat chargeable on your research income, research that is outside the scope of vat.

Generally, research is outside the scope of VAT when it is funded by the public sector or charitable sector for the wider public benefit.  However, this is only a general rule of thumb and each case should be considered on its own merits.

You should consider whether the work is commissioned by the funder in which case it can fall within scope of VAT.

The main question is whether the funding is part of the consideration for any specific supply:  does the funder receive any benefit or deliverables for the consideration that is paid? If not, then the research is likely to be outside the scope of VAT.

Research that is within the scope of VAT

Business research is within the scope of VAT including research between eligible bodies.

For a supply to come within the scope of VAT there have to be at least two parties and a written agreement between them under which something is done for a consideration and by way of business. This means that there must be a direct link between the service supplied (in this case research) and the consideration received such that the relationship can be established between the level of benefits the customer gets and the amount they pay.

Consequently, where research is supplied by way of business in return for payment, this will be within the scope of VAT and will be taxed at the standard rate if the customer is based in the UK.

Business research - overseas customers

The general rule for services provided to an overseas business customer is that VAT is due where the customer belongs.

This rule also applies to research so we don’t generally charge VAT to business research customers who are based overseas.

Related Documents

Research Tool - Funding Decisions (PPT)

Research Tool - Guidance Notes (DOC)

Play Tax Talks Video:  Research Funding X5 Tax Code Decision Tool (MP4)

  : Finance Division        University of Oxford        23-38 Hythe Bridge Street        Oxford OX1 2JD

   :  [email protected]

   : 01865 (6) 16215

Tax Glossary

Newsletter Links

• October 2023 Tax News   (PDF)
• July 2023 Tax News   (PDF)
• May 2023 Tax News   (PDF)
• March 2023 Tax News   (PDF)
• January 2023 Tax News   (PDF)
• November 2022 Tax News   (PDF)

Recommended pages

• Lecture timetables
• Campus maps
• Student digital services
• Staff Digital Services
• Student support
• Online registration
• Core systems
• Car parking
• Room bookings
• Staff development

VAT status of research

Research contracts with the following eligible bodies are exempt from VAT, with no input VAT recovery:

• UK universities
• Schools and colleges
• Government departments and agencies
• NHS trusts and hospitals
• Health authorities
• Local authorities
• Research councils
• Eligible charitable bodies

All other research contracts are vatable at the standard rate, but with input VAT recovery in most cases.

Contracts with EU and foreign universities and companies are subject to the rules, Section 5 Imports and Exports. Where the status of a research contract is unclear, Research and Commercial Services will apply an external decision-making computer programme.

• College of Arts and Law
• College of Engineering and Physical Sciences
• College of Life and Environmental Sciences
• College of Medical and Dental Sciences
• College of Social Sciences

Professional Services

• Academic Services
• Campus Services
• Development and Alumni Relations
• Executive Support
• External Relations
• Human Resources
• IT Services
• Legal Services
• Research Strategy and Services

Research and Engagement Grants for 2023-2024

2023-2024 IPaT/GVU Research & Engagement Grants

Request for Proposals Application (deadline: Friday, July 14, 5pm) IPaT/GVU, with additional support from GTRI, announce the call for proposals for Research and Engagement Grants for 2023-2024. As in past years, we will support two separate types of grant proposals: Research Grants will provide seed funding for new research collaborations, and Engagement Grants will provide support for new forms of internal and external community engagement and collaboration. RESEARCH GRANTS Research Grants will provide seed funding to conduct interdisciplinary research. The objective of the Research Grant program is to promote research activities involving faculty and students from the many disciplines represented in IPaT/GVU. We seek bold new work that by its preliminary nature would be difficult to fund through ordinary channels. Preference will be given to early-stage research with a high probability of leading to extramural funding, and with a strong interdisciplinary component. All funds must be spent by the end of the spring semester. Research Grant proposals can be either single-semester (fall or spring) or academic year (fall and spring) duration. We expect most research proposals will request funding for a GRA between ⅓ and ½ time for the proposal duration. Proposals can also request research faculty time; in these cases, it is highly encouraged but not required to collaborate with academic faculty as well as GTRI research faculty. Proposals from academic faculty can request other critical resources, such as materials and supplies, but cannot include academic faculty salary support. ENGAGEMENT GRANTS Engagement Grants are designed to foster new sorts of engagements and collaboration, whether internal or external to Georgia Tech. Examples of potential engagement grants could include: • Support for an artist-in-residence (or X-in-residence) program • Support for new sorts of community engagements, such as installation spaces or "pop up" displays of research • Support for new faculty and student workshops, seminars or social events • Support for new undergraduate "hack fests" or laboratories We do not expect most Engagement Grant proposals to include GRA support or other personnel time. In cases where such support is requested, please justify why such support is essential to the activity. Travel, and materials and supplies budgets (as required by the specific plans of the proposal) can be requested, but proposals cannot include academic faculty salary. Budget requests for travel and food should be modest and called out separately.

GRANTEE RESPONSIBILITIES If you receive a Research or Engagement Grant, you must: • Present your planned work at an introductory GVU brown bag panel in the fall, present your final results at a GVU brown bag panel the following spring, present at the fall or spring IPaT Townhall, and produce a brief final report. • Produce an interim and final project video to be used for IPaT/GVU, and GTRI websites. • Acknowledge IPaT/GVU, and potentially GTRI support for the project in any talks, papers, proposals, or other outreach based on the project. • Aim to acquire additional funding for parallel and subsequent research activities and notify us about these efforts. • All funds must be spent by the end of the spring academic semester. PROPOSAL SUBMISSION The proposal should be submitted as a single PDF document no more than three pages in length, and should describe: (1) the problems addressed by the proposed research or engagement, (2) methods or overall approach, (3) benefits anticipated from the research or engagement, (4) a clear description of how the grant will enable subsequent external funding (if appropriate), and (5) an outline of the required budget (please do not include overhead or tuition remission in your budget). Please let us know in your proposal if you require administrative staff time or other resources from IPaT/GVU, or GTRI. If the student who will be involved in the project has already been determined, then the student and his/ her academic unit should be identified in the proposal. Proposals must be submitted to [email protected] by July 14. Awards will be announced in the summer. Late submissions cannot be considered. PROPOSAL REVIEW CRITERIA AND AWARD Submissions will be reviewed on the basis of merit, originality, plans for furthering the collaboration through external funding, synergy with IPaT/GVU, and GTRI themes and activities, and the degree of interaction between different disciplines and between the faculty members from the different academic units. For both Research and Engagement Grants, preference will be given to proposals that span at least two different academic units (e.g., computer science/psychology, or digital media/music) and/or academic and applied units, and which set the stage for new collaborations in the IPaT/GVU community. If you have questions about process, review criteria, or program goals, please address them to IPaT/GVU Interim Director Leigh McCook ([email protected]).

• Find Funding
• Our Services
• For Foundations & Corporations
• UVA Netbadge Required
• Frequently Asked Questions
• Priority Foundations

Racial Equity Special Research Grants

The Racial Equity Research Grants program supports education research projects that will contribute to understanding and ameliorating racial inequality in education. We are interested in funding studies that aim to understand and disrupt the reproduction and deepening of inequality in education, and which seek to (re)imagine and make new forms of equitable education. Thus, we are interested in research projects that seek to envision educational opportunities in a multiplicity of education systems, levels, settings, and developmental ranges and that reach beyond documenting conditions and paradigms that contribute to persistent racial inequalities.

Interested in applying to this RFP?

Contact the CFR team

Four-and-a-Half LIM-Domain Protein 2 (FHL2) Induces Neuropeptide Y (NPY) in Macrophages in Visceral Adipose Tissue and Promotes Diet-Induced Obesity

Affiliations.

• 1 Institute of Biochemistry, Friedrich-Alexander-University Erlangen-Nürnberg, Fahrstr. 17, D-91054 Erlangen, Germany.
• 2 Department of Immune Modulation, University Hospital Erlangen, Hartmannstr. 4, D-91052 Erlangen, Germany.
• 3 Department of Experimental Therapy, Preclinical Experimental Center, University Hospital Erlangen, Friedrich-Alexander-University Erlangen-Nürnberg, Palmsanlage 5, D-91054 Erlangen, Germany.
• 4 Department of Internal Medicine I, University Hospital of Regensburg, Franz-Josef-Strauß-Allee 11, D-93053 Regensburg, Germany.
• 5 Department of Internal Medicine 3, Rheumatology and Immunology, University Hospital Erlangen, Friedrich-Alexander-University Erlangen-Nürnberg, Glückstr. 6, D-91054 Erlangen, Germany.
• 6 Department of Surgery, University Hospital Erlangen, Friedrich-Alexander-University Erlangen-Nürnberg, Krankenhausstr. 12, D-91054 Erlangen, Germany.
• 7 Center for Clinical Research, University of Freiburg Medical School, Breisacherstr. 66, D-79106 Freiburg, Germany.
• 8 Department of Internal Medicine B, University of Münster, Albert-Schweitzer-Campus 1, D-48149 Münster, Germany.
• 9 Institute of Pathology, Friedrich-Alexander-University Erlangen-Nürnberg, Krankenhausstr. 8/10, D-91054 Erlangen, Germany.
• PMID: 37834391
• PMCID: PMC10573629
• DOI: 10.3390/ijms241914943

Obesity is characterized by the expansion of the adipose tissue, usually accompanied by inflammation, with a prominent role of macrophages infiltrating the visceral adipose tissue (VAT). This chronic inflammation is a major driver of obesity-associated comorbidities. Four-and-a-half LIM-domain protein 2 (FHL2) is a multifunctional adaptor protein that is involved in the regulation of various biological functions and the maintenance of the homeostasis of different tissues. In this study, we aimed to gain new insights into the expression and functional role of FHL2 in VAT in diet-induced obesity. We found enhanced FHL2 expression in the VAT of mice with Western-type diet (WTD)-induced obesity and obese humans and identified macrophages as the cellular source of enhanced FHL2 expression in VAT. In mice with FHL2 deficiency (FHL2 KO ), WTD feeding resulted in reduced body weight gain paralleled by enhanced energy expenditure and uncoupling protein 1 (UCP1) expression, indicative of activated thermogenesis. In human VAT, FHL2 was inversely correlated with UCP1 expression. Furthermore, macrophage infiltration and the expression of the chemokine MCP-1, a known promotor of macrophage accumulation, was significantly reduced in WTD-fed FHL2 KO mice compared with wild-type (wt) littermates. While FHL2 depletion did not affect the differentiation or lipid metabolism of adipocytes in vitro, FHL2 depletion in macrophages resulted in reduced expressions of MCP-1 and the neuropeptide Y (NPY). Furthermore, WTD-fed FHL2 KO mice showed reduced NPY expression in VAT compared with wt littermates, and NPY expression was enhanced in VAT resident macrophages of obese individuals. Stimulation with recombinant NPY induced not only UCP1 expression and lipid accumulation but also MCP-1 expression in adipocytes. Collectively, these findings indicate that FHL2 is a positive regulator of NPY and MCP-1 expression in macrophages and herewith closely linked to the mechanism of obesity-associated lipid accumulation and inflammation in VAT. Thus, FHL2 appears as a potential novel target to interfere with the macrophage-adipocyte crosstalk in VAT for treating obesity and related metabolic disorders.

Keywords: FHL2; MCP-1; NPY; adipocytes; macrophages; obesity; thermogenesis.

• Adipose Tissue / metabolism
• Diet, High-Fat
• Inflammation / metabolism
• Intra-Abdominal Fat* / metabolism
• LIM-Homeodomain Proteins / metabolism
• Macrophages / metabolism
• Mice, Inbred C57BL
• Muscle Proteins / genetics
• Muscle Proteins / metabolism
• Neuropeptide Y* / metabolism
• Obesity / metabolism
• Transcription Factors / metabolism
• FHL2 protein, human
• LIM-Homeodomain Proteins
• Muscle Proteins
• Neuropeptide Y
• Transcription Factors
• Fhl2 protein, mouse

Grants and funding

• HE 2458/20-1/Deutsche Forschungsgemeinschaft