# Commission Regulation (EC) No 1828/2006 of 8 December 2006 setting out rules for the implementation of Council Regulation (EC) No 1083/2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and of Regulation (EC) No 1080/2006 of the European Parliament and of the Council on the European Regional Development Fund, Article 51: In-kind contributions

Extent: E+W+S+N.I.

1. In-kind contributions of a public or private beneficiary shall be eligible expenditure if they fulfil the following conditions:
(a) they consist of the provision of land or real estate, equipment or raw materials, research or professional work or unpaid voluntary work;
(b) their value can be independently assessed and audited.
2. In the case of the provision of land or real estate, the value shall be certified by an independent qualified valuer or duly authorised official body.
3. In the case of unpaid voluntary work, the value of that work shall be determined taking into account the time spent and the hourly and daily rates of remuneration for equivalent work.

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Source: https://www.legislation.gov.uk/eur/2006/1828/article/51 (the official version)
Page: https://openlegislation.uk/eu-regulation-2006-1828/article-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.