During a recent review, the Wellcome Trust (WT) looked at how grant holders manage expenditure on their grants. One of the outcomes from this review is that they have issued specific guidance regarding what costs are allowed on its grants.
Here is the WT cost guidance that shows which costs are allowable, conditionally allowed (with consent) and disallowed.
If you have already received written confirmation from a WT project officer about specific costs to your grant and these costs are marked as conditionally allowed or disallowed, then your correspondence should take precedent over the cost guidance table.
Following a research grant management audit by CRUK in June 2014, the Research Operations Office have reviewed their findings and compiled some guidance on costs that maybe eligible/ineligible on CRUK grants.