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Article 43 Eligibility and durability

United Kingdom

Original text. Later amendments are not shown.

1.

By way of derogation from Article 15(1) of this Regulation, expenditure shall be eligible for funding under IPA II cross-border cooperation assistance:

(a)

X1if it has been incurred by a beneficiary from a Member State and paid between 1 January 2014 and 31 December 2023 ; or

(b)

if it has been incurred by a beneficiary from an IPA II beneficiary and paid after the submission of the cross-border cooperation programme.

2.

In addition to the rules set out in Article 15(2) of this Regulation, IPA II cross-border cooperation assistance shall not support:

(a)

interest on debt;

(b)

value added tax (VAT) except where it is non-recoverable under national VAT legislation;

(c)

the decommissioning and the construction of nuclear power stations;

(d)

investment to achieve the reduction of greenhouse gas emissions from activities falling under Annex I to Directive 2003/87/EC of the European Parliament and of the Councilf1;

(e)

the manufacturing, processing and marketing of tobacco and tobacco products;

(f)

undertakings in difficulties as defined under Union State aid rules;

(g)

investment in airport infrastructure unless related to environmental protection or accompanied by investment necessary to mitigate or reduce its negative environmental impact.

By way of derogation from Article 15(2) of this Regulation, the purchase of land not built on and land built on in the amount up to 10 % of the total eligible expenditure for the operation concerned shall be eligible for funding under IPA II cross-border cooperation assistance. For derelict sites and for those formerly in industrial use which comprise buildings, this limit shall be increased to 15 %. In exceptional and duly justified cases, this limit may be raised above the respective preceding percentages for operations concerning environmental conservation.

3.

Operations shall not be selected for IPA II assistance where they have been physically completed or fully implemented before the application for funding under the cross-border cooperation programme is submitted by the beneficiary to the managing authority, irrespective of whether all related payments have been made by the beneficiary.

4.

Articles 61, 65(4) and (6) to (9) and (11), 66to 68, 69(1) and (2) and 71 of Regulation (EU) No 1303/2013 concerning grants shall apply.

5.

In addition to Article 6(2) of this Regulation, the financing agreements for cross-border cooperation programmes under this Chapter shall establish the hierarchy of eligibility rules applicable to the cross-border cooperation programme concerned in accordance with the principles set out in Article 18 of Regulation (EU) No 1299/2013.

6.

Article 19 of Regulation (EU) No 1299/2013 concerning staff costs shall also apply.

Annotations

Editorial notes

X1

Substituted by Corrigendum to Commission Implementing Regulation (EU) No 447/2014 of 2 May 2014 on the specific rules for implementing Regulation (EU) No 231/2014 of the European Parliament and of the Council establishing an Instrument for Pre-accession assistance (IPA II) (Official Journal of the European Union L 132 of 3 May 2014).

Footnotes

f1

Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32).