If the IT device is for learners to be able to join course and needing equipment, it can be claimed as learning support. It will need to have audit trail and it is only applicable to learners who are engaging in substantive learning- please refer to Paragraphs 89-91 in Multiply grant funding rules.
IT equipment can not be purchased as capital expense.
If you are claiming IT expenditure as revenue spend, it is permitted, but must demonstrate good value for money and agreed in advance. If you are looking to purchase IT equipment, where either the individual purchase or total cost exceed £2,500, please email [email protected] with details of asset(s), rationale for purchase, including how purchase demonstrates value for money, and individual and total cost (cost breakdown).