# Commission Implementing Regulation (EU) 2015/207 of 20 January 2015 laying down detailed rules implementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council as regards the models for the progress report, submission of the information on a major project, the joint action plan, the implementation reports for the Investment for growth and jobs goal, the management declaration, the audit strategy, the audit opinion and the annual control report and the methodology for carrying out the cost-benefit analysis and pursuant to Regulation (EU) No 1299/2013 of the European Parliament and of the Council as regards the model for the implementation reports for the European territorial cooperation goal, Division C.1: Please complete table below taking into account the following Extent: E+W+S+N.I. (1) Ineligible costs comprise (i) expenditure outside the eligibility period, (ii) expenditure ineligible under applicable EU and national rules, (iii) other expenditure not presented for co-financing. NB: The starting date for eligibility of expenditure is the date of submission of the operational programme to the Commission or 1 January 2014, whichever is the earlier. (2) Contingencies should not exceed 10 % of total cost net of contingencies. These contingencies may be included in the total eligible costs used to calculate the planned contribution of the funds. (3) A price adjustment may be included, where relevant, to cover expected inflation where the eligible cost values are in constant prices. (4) Recoverable VAT is ineligible. Where VAT is considered eligible, please give reasons. (5) Total cost must include all costs incurred for the project, from planning to supervision and must include VAT regardless of whether it is recoverable or not. (6) The purchase of land not built on and land built on in the amount exceeding 10 % of the total eligible expenditure for the operation concerned in accordance with Article 69(3)(b) of Regulation (EU) No 1303/2013. In exceptional and duly justified cases, a higher percentage may be permitted for operations concerning environmental conservation. (7) Total eligible cost before taking into account of the requirements set out in Article 61 of Regulation (EU) No 1303/2013. EUR Total cost(A) Ineligible costs (1)(B) Eligible costs(C) = (A) – (B) Percentage of total eligible costs Input Input Calculated Calculated 1 Planning/design fees 2 Land purchase (6) 3 Building and construction 4 Plant and machinery or equipment 5 Contingencies (2) 6 Price adjustment (if applicable) (3) 7 Publicity 8 Supervision during construction implementation 9 Technical assistance 10 Sub-TOTAL 11 (VAT (4)) 12 TOTAL (5) (7) Please provide the exchange rate and the reference (where applicable) < type='S' maxlength='875' input='M'> If you have any comments regarding any of the items above (e.g. no contingencies envisaged, eligible VAT), please note them below. < type='S' maxlength='1750' input='M'> --- Source: https://www.legislation.gov.uk/eur/2015/207/annex/II/division/MAJOR/division/C/division/C.1 (the official version) Page: https://openlegislation.uk/eu-regulation-2015-207/annex-II/division-MAJOR/division-C/division-C.1 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.