Section 2 U.K. Human resources development component
Article 151U.K.Areas and forms of assistance
1.The human resources development component shall contribute to strengthening economic and social cohesion as well as to the priorities of the European Employment Strategy in the field of employment, education and training and social inclusion.
2.In particular, the scope of this component shall cover assistance to persons and focus on the following priorities, the precise mix and concentration of which shall depend on the economic and social specificities of each beneficiary country:
(a)increase adaptability of workers, enterprises and entrepreneurs, with a view to improving the anticipation and positive management of economic change, in particular by promoting:
life long learning and increased investment in human resources by enterprises and workers;
design and dissemination of innovative and more productive forms of work organisation;
(b)enhance access to employment and sustainable inclusion in the labour market of job seekers and inactive people, prevent unemployment, in particular long term and youth unemployment, encourage active aging and prolong working lives, increase participation in the labour market notably by promoting:
creation, modernisation and strengthening of labour market institutions;
implementation of active and preventive measures ensuring early identification of needs;
improvement of access to employment and increase of sustainable participation and progress of women in employment;
increase in migrants’ participation in employment, thereby strengthening their social integration;
facilitation of geographic and occupational mobility of workers and integration of cross-border labour markets;
(c)reinforce social inclusion and integration of people at a disadvantage, with a view to their sustainable integration in employment, and combat all forms of discrimination in the labour market, in particular by promoting:
pathways to integration and re-entry into employment for disadvantaged people;
acceptance of diversity in the workplace and non discrimination;
(d)promote partnerships, pacts and initiatives through networking of relevant stakeholders, such as social partners and non-governmental organisations, at national, regional, local level, in order to mobilise for reforms in the field of employment and labour market inclusiveness;
(e)expand and enhance investment in human capital, in particular by promoting:
the design, introduction and implementation of reforms in education and training systems, in order to develop employability and labour market relevance;
increased participation in education and training throughout the life-cycle;
the development of human potential in research and innovation;
networking activities between higher education institutions, research and technological centres and enterprises;
(f)strengthen institutional capacity and the efficiency of public administrations and public services at national, regional and local level and, where relevant, the social partners and non-governmental organisations with a view to reforms and good governance in the employment, education and training, as well as social fields.
3.At the initiative of the beneficiary country, technical assistance may be granted under this component to support the preparatory, management, monitoring, administrative support, information, evaluation and control activities of the programme, and preparatory activities with a view to the future management of European Structural Funds.
4.Assistance shall focus on those policies and activities which have the potential to act as catalyst for policy change and which enhance good governance and partnership.
Article 152U.K.Eligibility of expenditure
1.The following expenditure may be eligible for operations falling under the scope of Article 151:
(a)depreciation costs under the following cumulative conditions:
no national or Community grants have contributed to the purchase of the related investment;
depreciation costs are calculated with the relevant applicable national accountancy rules;
costs relate exclusively to the period of co-financing of the operation concerned;
(b)in the case of grants, the indirect costs declared on a flat rate basis up to 20 % of the direct costs of an operation, provided they are incurred in accordance with national rules, including accountancy rules;
(c)purchase of furniture, equipment, adaptation and modernisation of existing infrastructures, provided that:
the amount concerned for the related operations is subject to a limit of 15 % of the funding under the IPA Regulation for each priority axis of the programme(s) under this component;
investments are necessary for the satisfactory implementation of the programme(s) under this component and contribute to increasing the impact of assistance;
assessment, carried out under the responsibility of the operating structure, has demonstrated that purchase is preferable to other solutions in terms of the best value for money.
2.By way of derogation from Article 34(3), the following expenditure may also be eligible:
(a)taxes, including value added taxes, if they are not recoverable by any means and it is established that they are borne by the final beneficiary,
(b)operating costs, including rental costs, exclusively related to the period of co-financing of the operation,
(c)rent or leasing, provided that it is exclusively related to the period of co-financing of the operation, and that it is preferable to other solutions in terms of the best value for money[F1,]
[F2(d) costs relating to a bank guarantee or comparable surety to be lodged by the beneficiary of the grant.]
Textual Amendments
Article 153U.K.Aid intensities and rate of Community contribution
1.For the purposes of this component, the eligible expenditure as referred to in Article 38(1) shall be based either on the public expenditure or on the total expenditure, the choice applying to the entirety of the programme concerned.
2.The Community contribution shall not exceed the ceiling of 85 % of the eligible expenditure at the level of the priority axis.
3.No operation shall benefit from a higher co-financing rate than the one relating to the priority axis concerned.