Overheads are charged on trust funds that have been set up since 1995 where the fund is paying for a specific post or posts if the regulations of the fund permit.
Trust funds set up from May 2007 onwards, are charged 30% overheads on staff costs. For these funds, there is no cap on the overheads charged for Professors.
The Trust Funds Assistant, using the transaction code "EZYA" charges the overheads to the funds on a monthly basis.