Following queries from subscribers on the issue of the eligibility of carbon offset costs in Horizon Europe, UKRO can confirm that such costs are eligible on Horizon Europe projects if they meet the general eligibility conditions set out in the Horizon Europe Model Grant Agreement and are in line with the beneficiary’s usual practices on travel.
Issue in question
Many UK organisations add carbon offset costs to the price of tickets on a voluntary basis and want to claim such costs to their Horizon Europe grants, often questioning their eligibility if they are not mandatory under national law.
Clarification
The Commission has confirmed that the eligibility of such costs has not changed since Horizon 2020.
Travel costs are eligible if they fulfill the general and specific cost eligibility conditions set out in Article 6.1 and 6.2.C.1 of the Horizon Europe Model Grant Agreement and are in line with the beneficiary’s usual practices on travel. In practice, this means that the carbon offset costs may be eligible if the beneficiary has a usual practice of paying carbon offset costs for its staff when travelling. However, if the beneficiary does not generally pay for carbon offset costs, then they would be ineligible on Horizon Europe projects.
Further information on travel costs is included on p.80-81 of the Horizon Europe Annotated Grant Agreement under ‘Travel and subsistence as actual costs’.