{
  "url": "https://openlegislation.uk/eu-regulation-2014-514/article-19",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-514/article-19.json",
  "legislation": "eur/2014/514",
  "legislation_title": "Regulation (EU) No 514/2014 of the European Parliament and of the Council of 16 April 2014 laying down general provisions on the Asylum, Migration and Integration Fund and on the instrument for financial support for police cooperation, preventing and combating crime, and crisis management",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-514",
  "path": "article/19",
  "kind": "article",
  "number": "19",
  "heading": "Ineligible expenditure",
  "text": "The following costs shall not be eligible for a contribution from the Union budget under the Specific Regulations:\n(a) interest on debt;\n(b) the purchase of land not built upon;\n(c) the purchase of land built upon, where the land is necessary for the implementation of the project, in an amount exceeding 10 % of the total eligible expenditure for the project concerned;\n(d) value added tax (VAT), except where it is non-recoverable under national VAT law.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/514/article/19",
    "retrieved_at": "2026-11-01T14:47:40.547451+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."
}