Article 26c Eligibility of expenditure for operations supported under OP II or technical assistance that are not fully implemented as a result of the outbreak of COVID-19F1
United Kingdom
A Member State may consider the expenditure for operations that are not fully implemented as a result of the outbreak of COVID-19 to be eligible expenditure, provided that all of the following conditions are met:
the implementation of the operation ceases after 31 January 2020 ;
the cessation of the implementation of the operation is due to the outbreak of COVID-19;
the expenditure prior to the cessation of the implementation of the operation was incurred by the beneficiary and paid.
For operations for which the beneficiary is reimbursed on the basis of simplified cost options, a Member State may consider the expenditure for operations that are not fully implemented as a result of the outbreak of COVID-19 to be eligible expenditure, provided that all of the following conditions are met:
the implementation of the operation ceases after 31 January 2020 ;
the cessation of the implementation of the operation is due to the outbreak of COVID-19;
the actions covered by the simplified cost options were at least partly delivered prior to the cessation of the implementation of the operation.
For the operations referred to in the first subparagraph of this paragraph, the Member State may also reimburse the beneficiary on the basis of costs referred to in point (a) of Article 25(1), provided that the conditions set out in paragraph 1 of this Article are met.
Where a Member State reimburses the beneficiary on the basis of both the first and the second subparagraphs, it shall ensure that the same expenditure is only reimbursed once.