Article D5.1
Exclusions
Financial Regulations
Article D5.1
Exclusions
Chapter: D
In Simple Terms
Teams can exclude costs related to non-F1 activities (like road car development) from their budget cap if those activities happen in completely separate offices and use different computer systems than their F1 operations. This prevents teams from mixing F1 spending with other business activities.
- Non-F1 activity costs can be excluded from the budget cap if properly separated
- Physical location separation is required - different buildings/offices needed
- IT systems must be completely separate from F1 operations
- Teams must prove the separation and provide documentation
Official FIA Text
with respect to Non-F1 Activities: all costs of Consideration provided to, and associated employer's social security contributions incurred in respect of any F1 Activities Personnel where such costs are Directly Attributable to Non-F1 Activities, if the F1 Team can prove that such Non-F1 Activities are undertaken within a separate physical location and using separate IT systems from those used to undertake F1 Team's F1 Activities
budget capnon-f1 activitiescost exclusionseparate locationit systems
2026 Season Regulations