# Commission Delegated Regulation (EU) 2015/1829 of 23 April 2015 supplementing Regulation (EU) No 1144/2014 of the European Parliament and of the Council on information provision and promotion measures concerning agricultural products implemented in the internal market and in third countries, Article 4: Costs of simple programmes eligible for funding under Regulation (EU) No 1144/2014

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

1. Costs eligible for funding under Regulation (EU) No 1144/2014 shall be costs which meet all of the following criteria:
(a) they are actually incurred by the proposing organisation during the implementation of the programme, with the exception of costs relating to final reports and evaluation;
(b) they are indicated in the estimated overall budget of the programme;
(c) they are necessary for the implementation of the programme which is subject of co-financing;
(d) they are identifiable and verifiable, in particular being recorded in the accounting records of the proposing organisation and determined according to the applicable national accounting standards ...;
(e) they comply with the requirements of the applicable tax and social legislation;
(f) they are reasonable, justified, and comply with the principle of sound financial management, in particular regarding economy and efficiency.
2. The call for proposals referred to in Article 8(2) of Regulation (EU) No 1144/2014 shall specify the categories of costs considered as eligible for funding under Regulation (EU) No 1144/2014.
However, the following categories of costs shall be eligible:
(a) by way of derogation from Article 19(4) of Regulation (EU) No 907/2014, costs relating to an advance guarantee provided by a bank or financial institution and lodged by the proposing organisation where that guarantee is required in accordance with Article 15(6) of Regulation (EU) No 1144/2014;
(b) costs relating to external audits where such audits are required in support of the requests for payments;
(c) personnel costs limited to salaries, social security charges and other costs included in the remuneration of personnel assigned to the implementation of the programme, arising from the applicable national law or from the employment contract, the costs for natural persons working under a direct contract with the proposing organisation other than an employment contract or seconded by a third party against payment;
(d) value added tax (‘VAT’) where it is not recoverable under the applicable national VAT legislation and is paid by a beneficiary other than a body exempt from VAT by virtue of section 41A of the Value Added Tax Act 1994;
(e) the costs of studies to evaluate the results of promotional and information measures, as referred to in Article 15(4) of Regulation (EU) No 1144/2014, performed by an independent and qualified external body.
3. Indirect eligible costs shall be determined by applying a flat rate of 4 % of the total direct eligible personnel costs of the proposing organisation.

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Source: https://www.legislation.gov.uk/eur/2015/1829/article/4 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-1829/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.