# Commission Delegated Regulation (EU) No 481/2014 of 4 March 2014 supplementing Regulation (EU) No 1299/2013 of the European Parliament and of the Council with regard to specific rules on eligibility of expenditure for cooperation programmes, Article 7: Equipment expenditure

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

1. Expenditure for the financing of equipment purchased, rented or leased by the beneficiary of the operation other than those covered by Article 4 shall be limited to the following:
(a) office equipment;
(b) IT hardware and software;
(c) furniture and fittings;
(d) laboratory equipment;
(e) machines and instruments,
(f) tools or devices;
(g) vehicles;
(h) other specific equipment needed for operations.
2. Purchase costs of second-hand equipment may be eligible subject to the following conditions:
(a) no other assistance has been received for it from the ESI Funds;
(b) its price does not exceed the generally accepted price on the market in question;
(c) it has the technical characteristics necessary for the operation and complies with applicable norms and standards.

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Source: https://www.legislation.gov.uk/eur/2014/481/article/7 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-481/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.