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Transparent Approach to Costing (TRAC)

These pages are intended to provide you with information on TRAC and the Time Allocation Survey (TAS), along with guidance on web diaries and how to complete them.

An overview of TRAC

TRAC is the Transparent Approach to Costing and, since 2000, has been the standard methodology used by the 165 Higher Education Institutions (HEIs) in the UK for costing their main activities: teaching, research and other core activities. TRAC is becoming increasingly important in the assessment of HEIs' future sustainability and in informing the public funding of higher education. More information on TRAC and a useful policy overview by the TRAC Development Group can be downloaded from the TRAC website.

Our annual TRAC return, including the results of the Time Allocation Survey (TAS), is submitted to the Scottish Funding Council (SFC) and audited by UKRI as part of the Quality Assurance Validation (QAV) process. QAV aims to ensure the TRAC methodology is used correctly, and all costs are being calculated as robustly as possible.

Information for staff completing the Time Allocation Survey

The Time Allocation Survey is an online form which will be available from Sunday 1 February 2026. When entering the Time Allocation Survey you will be logged straight in with your University username. Please refer to the instructions for the Time Allocation Survey before starting the diary.

TAS guidance notes 2025-2026 (Word, 36 KB) and Time Allocation Survey FAQs are provided to clarify the definitions of various activities; please use them as a reminder when completing your form. A list of active research grants within your School is provided in the diary system to enable you to allocate time spent on research to a source of funding where applicable.

Diary completion periods

The TAS periods for 2025-2026 are as follows:

  • Survey 1 covers October 2025 to January 2026 and should be completed in February 2026
  • Survey 2 covers February 2026 to May 2026 and should be completed in June 2026
  • Survey 3 covers June 2026 to September 2026 and should be completed in October 2026

Further information

Reporting problems