{
  "url": "https://openlegislation.uk/eu-regulation-2013-135/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-135/annex.json",
  "legislation": "eur/2013/135",
  "legislation_title": "Commission Implementing Regulation (EU) No 135/2013 of 18 February 2013 amending Implementing Regulation (EU) No 926/2011 for the purposes of Council Decision 2009/470/EC as regards Union financial aid to the EU reference laboratories for feed and food and the animal health sector",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-135",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "The Annexes to Implementing Regulation (EU) No 926/2011 are amended as follows:\n(1) Annexes I(a) to III(b) are replaced by the following:\nANNEX I(a)\n(see Article 2(2))\nEstimated budget per activity in euro:\nStaff costs\nSubcontracting\nCapital Equipment\nConsumables\nShipment of samples for comparative tests\nMissions\nWorkshops\nTraining activities\nMeetings\nActivity 1\nActivity 2\nActivity 3\nActivity N\nTotal\nANNEX I(b)\n(See Article 2(2))\nEstimated budget for laboratories’ expenditure in respect of Union activities for the calendar year covered by that budget\nName and address of the EU Reference Laboratory:\nBank account to which Union financial aid is to be transferred:\nIMPORTANT: All costs must be expressed in euro\n1.\nSTAFF\nTo be specified for each person assigned to the project: senior scientist, junior scientist, technician, etc.\nPublic official, contract staff, etc. – for contract staff, state the dates on which the contract starts and ends.\nActual gross monthly salary (do not use pay scales), including social and other charges appearing on the salary statement.\nCalculated on the reference basis of 220 working days/year (20 working days/month).\nCategory\nStatus\nGross monthly salary\nTime spent on work programme(number of days)\nTotal eligible costs\nTOTAL:\nPercentage of the laboratory’s overall budget: … %\n2.\nSUBCONTRACTING\nDescription\nCost excluding VAT\nVAT\nTotal cost\nTOTAL:\nPercentage of the laboratory’s overall budget: … %\n3.\nCAPITAL EQUIPMENT\nDescription\nCost excluding VAT\nVAT\nTotal cost/value\nDate of purchase or rental\nDate of delivery\nDepreciation period (36 or 60 months)\n% use for work programme\nAnnual depreciation cost\n2.1 Equipment to be acquired during the period in question\n2.2 Equipment acquired before the period in question\nTOTAL:\nPercentage of the laboratory’s overall budget: … %\n4.\nCONSUMABLES\nExamples: reagents, test animals, small laboratory supplies, etc.\nDescription by type\nCost excluding VAT\nVAT\nTotal cost\nTOTAL:\nPercentage of the laboratory’s overall budget: … %\n5.\nSHIPMENT OF SAMPLES FOR COMPARATIVE TESTS\nDescription\nSupplier\nCost excluding VAT\nVAT\nTotal cost\nTOTAL:\nPercentage of the laboratory’s overall budget: … %\n6.\nMISSIONS\nDescription\nTravel expenses\nHotel expenses\nDaily allowance\nTotal\nTOTAL:\nPercentage of the laboratory’s overall budget: … %\n7.\nWORKSHOPS\nCost\nParticipants’ travel expenses:\nHotel expenses:\nParticipants’ daily allowances:\nTOTAL:\nPercentage of the laboratory’s overall budget: … %\n8.\nTRAINING ACTIVITIES\nCost\nParticipants’ travel expenses:\nHotel expenses:\nParticipants’ daily allowances:\nTOTAL:\nPercentage of the laboratory’s overall budget: … %\n9.\nMEETINGS\nDescription\nTravel expenses\nHotel expenses\nDaily allowance\nTotal\nTOTAL:\nPercentage of the laboratory’s overall budget: … %\n10.\nOVERHEADS AND TOTAL EXPENDITURE FOR ACTIVITIES\nSubtotal of items listed in tables at points 1 to 9\nOverheads: 7 % of subtotal\nTOTAL EXPENDITURE:\nANNEX II\nEligibility rules applicable to expenditure relating to staff, subcontracting, capital equipment, consumables, shipment of samples for comparative tests, missions, workshops, training activities, meetings and overheads\n(see Article 10(2))\n1.\nStaff\nStaff costs whatever the staff’s status, shall be limited to actual wage costs, namely remuneration, wages, social charges and retirement costs, for staff specifically allocated entirely or in part to the implementation of the work programme.\nAll staff working-time devoted to the work programme shall be recorded and certified on a basis of 220 working days/year (20 working days/month). Recording and certification shall be done at least once a month by the appointed project leader or a duly authorised senior member of the laboratories’ staff.\n2.\nSubcontracting\nReimbursement shall be based on the actual costs incurred.\n3.\nCapital equipment\nEquipment purchased, leased or rented shall be eligible as direct costs. The reimbursable amount for leased or rented equipment may not exceed the amount at which such equipment could have been purchased. Reimbursable costs shall be calculated as follows:\nA × C × D B\nA period in months for which the equipment is to be used for the work programme, from the date of delivery\nB depreciation period of 60 months (36 months in the case of computer equipment costing less than EUR 25 000)\nC cost of equipment\nD percentage use of equipment on the work programme\nFor capital equipment costing less than EUR 3 000 the entire cost may be declared. There is no depreciation on such equipment.\n4.\nConsumables\nReimbursement shall be based on actual costs incurred.\nAll other expenditure on administration, business travel other than missions referred to in point 6 and secretarial services shall be considered to be covered by ‘overheads’ referred to in point 10.\n5.\nShipment of samples for comparative tests\nReimbursement shall be based on the actual costs incurred in shipping samples for comparative tests.\n6.\nMissions\nTravel and hotel expenses incurred by the staff of the laboratories for missions scheduled in the work programme shall be reimbursed in accordance with Annex IV. Daily allowances shall be granted in accordance with Annex IV.\n7.\nWorkshops\nExpenditure relating to travel expenses, hotel expenses and daily allowances for a maximum of 32 participants in workshops shall be eligible under the organisation of workshops.\nAdditional expenditure relating to travel expenses, hotel expenses and daily allowances for a maximum of three invited speakers in workshops shall be eligible under the organisation of workshops.\nAdditional expenditure relating to travel expenses, hotel expenses and daily allowances for a maximum of 10 representatives of third countries in workshops shall be eligible under the organisation of workshops.\n8.\nTraining activities\nTravel and hotel expenses incurred by a maximum of 32 representatives of national reference laboratories for training activities provided for in the work programme shall be reimbursed in accordance with Annex IV. Daily allowances shall be granted in accordance with Annex IV.\n9.\nMeetings\nTravel and hotel expenses incurred by a maximum of eight outside experts (namely experts that are not staff members of the EU reference laboratories) for meetings taking place on the premises of the laboratories and scheduled in the work programme shall be reimbursed in accordance with Annex IV. Daily allowances shall be granted in accordance with Annex IV.\n10.\nOverheads\nA flat-rate contribution of 7 % of actual eligible costs, calculated on the basis of all the direct costs listed in points 1 to 9, shall be made automatically.\nANNEX III(a)\n(see Article 11(1)(a))\nFinancial report per activity\nExpenditure per activity in euro:\nStaff costs\nSubcontracting\nCapital Equipment\nConsumables\nShipment of samples for comparative tests\nMissions\nWorkshops\nTraining activities\nMeetings\nActivity 1\nActivity 2\nActivity N\nTotal\nANNEX III(b)\n(see Article 11(1)(a))\nCertified financial report\nYear:\nReference number of the annual financing decision:\nName and address of laboratory:\nCeiling on annual Union financial aid:\nCategory of costs\nEstimated budget\nDeclared costs\n1.\nStaff\n2.\nSubcontracting\n3.\nCapital equipment\n4.\nConsumables\n5.\nShipment of samples for comparative tests\n6.\nMissions\n7.\nWorkshops\n8.\nTraining activities\n9.\nMeetings\nSubtotal\n10.\nOverheads: 7 % of subtotal\nTotal\nCertification by the laboratory:\nWe certify that:\nthe expenditure listed above was incurred in connection with the Union activities defined in the work programme and was necessary to the performance of those Union activities,\nthe expenditure was actually incurred, accurately accounted for and eligible under Commission Implementing Regulation (EU) No 926/2011,\nall supporting documents relating to the expenditure are available for inspection,\nno other Union financial aid was requested for the activities of EU reference laboratories regarding the submitted financial report,\nthe Union financial aid does not have the purpose or effect of producing a profit for the beneficiary regarding the submitted financial report.\nDate:\nDate:\nName of Technical Director:\nName of Finance Officer:\nSignature:\nSignature:\nBreakdown by category\n(in euro)\n1.\nSTAFF\nName of the person\nCategory\nStatus\nGross monthly salary\nTime spent on work programme(number of days)\nTotal eligible costs\nTOTAL:\nPercentage of the laboratory’s overall budget: … %\n2.\nSUBCONTRACTING\nDescription\nSupplier\nCost excluding VAT\nVAT\nTotal cost\nTOTAL:\nPercentage of the laboratory’s overall budget: … %\n3.\nCAPITAL EQUIPMENT\nDescription\nCost excluding VAT\nVAT\nTotal cost/value\nDate of purchase or rental\nDate of delivery\nDepreciation period(36 or 60 months)\n% use for project\nAnnual depreciation cost\n2.1 Equipment acquired for the purposes of the work programme\n2.2 Equipment acquired prior to the start of the work programme\nTOTAL\nPercentage of the laboratory’s overall budget: … %\n4.\nCONSUMABLES\nA detailed breakdown is requested\nDescription by type\nSupplier\nCost excluding VAT\nVAT\nTotal cost\nTOTAL\nPercentage of the laboratory’s overall budget: … %\n5.\nSHIPMENT OF SAMPLES FOR COMPARATIVE TESTS\nDescription\nSupplier\nCost excluding VAT\nVAT\nTotal cost\nTOTAL\nPercentage of the laboratory’s overall budget: … %\n6.\nMISSIONS\nDescription\nTravel expenses\nHotel expenses\nDaily allowance\nTotal cost\nTOTAL\nPercentage of the laboratory’s overall budget: … %\n7.\nWORKSHOPS\nCost\nParticipants’ travel expenses:\nHotel expenses:\nParticipants’ daily allowances:\nTOTAL\nPercentage of the laboratory’s overall budget: … %\n8.\nTRAINING ACTIVITIES\nCost\nParticipants’ travel expenses:\nHotel expenses:\nParticipants’ daily allowances:\nTOTAL\nPercentage of the laboratory’s overall budget: … %\n9.\nMEETINGS\nDescription\nTravel expenses\nHotel expenses\nDaily allowance\nTotal cost\nTOTAL\nPercentage of the laboratory’s overall budget: … %\n10.\nOVERHEADS AND TOTAL EXPENDITURE FOR ACTIVITIES\nSubtotal of items listed in tables at points 1 to 9\nOverheads: 7 % of subtotal\nTOTAL EXPENDITURE:\n(2) Annex IV is amended as follows:\n(a) the title is replaced by the following:\n‘ANNEX IV\n(see Article 10(2))\nEligibility rules applicable to expenditure relating to missions, workshops, training activities and meetings; ’\n(b) point IV is replaced by the following:\n‘IV.\nOTHER\nIf the maximum number of participants is not reached, but a minimum of 20 participants from National Reference Laboratories have attended the workshop or training activities, the Commission shall accept that a maximum of three participants from EU reference laboratories may receive daily allowances, depending on the length of their attendance at the workshop or training activities.\nThe Commission shall not reimburse the travel and hotel expenses of those three participants, unless the workshop or training activities take place in another town than that of the EU reference laboratory.\nIn addition, payment of such daily allowance as well as travel and hotel expenses shall only be made where the maximum Union financial aid is not exceeded.’;\n(3) Annex V is deleted.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "To be specified for each person assigned to the project: senior scientist, junior scientist, technician, etc."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Public official, contract staff, etc. – for contract staff, state the dates on which the contract starts and ends."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Actual gross monthly salary (do not use pay scales), including social and other charges appearing on the salary statement."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Calculated on the reference basis of 220 working days/year (20 working days/month)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Examples: reagents, test animals, small laboratory supplies, etc."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "A detailed breakdown is requested"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/135/annex",
    "retrieved_at": "2026-11-01T14:48:51.272554+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}