# Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005, Article 60: Eligibility of expenditure

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

1. By way of derogation from Article 65(9) of Regulation (EU) No 1303/2013, in cases of emergency measures due to natural disasters, catastrophic events or adverse climatic events or a significant and sudden change in the socioeconomic conditions of the constituent nation or region, the rural development programmes may provide that eligibility of expenditure relating to programme changes may start from the date when the event occurred.
2. Expenditure shall be eligible for rural development support only where incurred for operations decided upon by the Managing Authority of the programme in question or under its responsibility, in accordance with selection criteria referred to in Article 49.
With the exception of general costs as defined in point (c) of Article 45(2), in respect of investment operations under measures in relation to the production of, and trade in, agricultural products, only expenditure which has been incurred after an application has been submitted to the competent authority shall be considered eligible. However, relevant authorities may provide in their programme that expenditure which is related to emergency measures due to natural disasters, catastrophic events or adverse climatic events or a significant and sudden change in the socioeconomic conditions of the constituent nation or region, and which has been incurred by the beneficiary after the event occurs, is also eligible.
Relevant authorities may provide in their programmes that only expenditure which has been incurred after the application for support has been approved by the competent authority shall be eligible.
3. Paragraphs 1 and 2 shall not apply to Article 51(1) and (2).
4. Payments by beneficiaries shall be supported by invoices and documents proving payment. Where this cannot be done, payments shall be supported by documents of equivalent probative value, except for the forms of support referred to in Article 67(1) of Regulation (EU) No 1303/2013 other than under point (a) thereof.

---
Source: https://www.legislation.gov.uk/eur/2013/1305/article/60 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-1305/article-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.