Funding will be made available through phased payments at stages that will be agreed between the project team and the Improvement Fund. Upfront payments can be made where there is justification – this will be addressed at the application form stage. Payments will be made upon satisfactory progress evidenced in project and finance reports at the monitoring stages. We reserve the right to terminate funding if Lead Organisations do not comply with our monitoring process or if we are not satisfied that the project is making expected progress.

For more information please contact us.

Treatment of VAT

Any VAT incurred on the purchases of goods and services can only be claimed against the grant where:

  • the VAT has been incurred directly on work for the project;
  • and the lead organisation has been unable to recover the VAT from HMRC.

Healthcare Improvement Scotland retains the right to see evidence of the VAT treatment on each purchase.