Article 17 General principles of eligibility
United Kingdom
The eligibility of expenditure shall be determined on the basis of national rules, except where specific rules are laid down in this Regulation or in the Specific Regulations.
In accordance with the Specific Regulations, for expenditure to be eligible, it must be:
within the scope of the Specific Regulations and their objectives;
needed to carry out the activities covered by the project concerned;
reasonable and comply with the principles of sound financial management, in particular value for money and cost-effectiveness.
Expenditure shall be eligible for support under the Specific Regulations if:
it has been incurred by a beneficiary between 1 January 2014 and 31 December 2022; and
it has been disbursed by the designated Responsible Authority between 1 January 2014 and 30 June 2023.
By way of derogation from paragraph 3, expenditure paid in 2014 shall also be eligible where it has been paid by the Responsible Authority before its formal designation in accordance with Article 26, provided that the management and controls systems applied before the formal designation are essentially the same as the ones in force after the formal designation of the Responsible Authority.
Expenditure included in payment requests from the beneficiary to the Responsible Authority shall be supported by invoices or accounting documents of equivalent probative value, except for forms of support under points (b), (c) and (d) of Article 18(1). For such forms of support, by way of derogation from paragraph 3 of this Article, the amounts included in the payment request shall be the cost reimbursed to the beneficiary by the Responsible Authority.
Net revenue directly generated by a project during its implementation which has not been taken into account at the time of approval of the project shall be deducted from the eligible expenditure of the project at the latest in the final payment request submitted by the beneficiary.