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Regulation (EU) No 1303/2013 of the European Parliament and of the CouncilShow full title

Regulation (EU) No 1303/2013 of the European Parliament and of the Councilof 17 December 2013laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006

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Regulation (EU) No 1303/2013 of the European Parliament and of the Council, Article 61 is up to date with all changes known to be in force on or before 06 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Changes and effects yet to be applied to Article 61:

  • Regulation amendment to earlier affecting provision 2020 asp17, ss. , 5 by 2024 asp 11 s. 23 25
  • Regulation amendment to earlier affecting provision 2020 asp17, ss. 2, 5 by 2024 asp 11 s. 22 25
  • Regulation amendment to earlier affecting provision 2020 asp17, ss. 4, 5 by 2024 asp 11 s. 24 25
  • Regulation disapplied by S.I. 2019/625 reg. 3 Sch. 1 (This amendment not applied to legislation.gov.uk. Regulations revoked (13.10.2020) by S.I. 2020/1114, regs. 1(2), 2)
  • Recital 10 Sentence 2 replacement by EUR 2018/1046 Regulation
  • Art. 61(7)(h) words substituted by S.I. 2019/785 reg. 11(2)(f)(ii)(bb) (This amendment not applied to legislation.gov.uk. Reg. 11(2)(f)(ii)(bb) omitted immediately before IP completion day by virtue of S.I. 2020/1542, reg. 13(9)(a)(ii))

Changes and effects yet to be applied to the whole legislation item and associated provisions

  • Annex 1 para. 2 heading words omitted in earlier amending provision S.I. 2019/785, reg. 18(3) by S.I. 2020/1542 reg. 13(11)(b)
  • Annex 1 para. 2 heading words substituted by S.I. 2019/785 reg. 18(3)
  • Art. 1(6) substituted by S.I. 2019/785 reg. 4(1)(d)(iii) (This amendment not applied to legislation.gov.uk. Reg. 4(1)(d)(iii) omitted immediately before IP completion day by virtue of S.I. 2020/1542, reg. 13(2)(a)(iii))
  • Art. 2(39) words substituted by S.I. 2019/785 reg. 4(2)(s) (This amendment not applied to legislation.gov.uk. Reg. 4(2)(s) omitted immediately before IP completion day by virtue of S.I. 2020/1542, reg. 13(2)(b)(viii))
  • Art. 126(a) words substituted by S.I. 2019/785 reg. 15(3)(a) (This amendment not applied to legislation.gov.uk. Reg. 15 omitted immediately before IP completion day by virtue of S.I. 2020/1542, reg. 13(10))
  • Art. 126(g) words omitted by S.I. 2019/785 reg. 15(3)(b) (This amendment not applied to legislation.gov.uk. Reg. 15 omitted immediately before IP completion day by virtue of S.I. 2020/1542, reg. 13(10))
  • Art. 126(h) omitted by S.I. 2019/785 reg. 15(3)(c) (This amendment not applied to legislation.gov.uk. Reg. 15 omitted immediately before IP completion day by virtue of S.I. 2020/1542, reg. 13(10))

Article 61E+S+N.I.Operations generating net revenue after completion

[F21.This Article shall apply to operations which generate net revenue after their completion. For the purposes of this Article, ‘net revenue’ means cash in-flows directly paid by users for the goods or services provided by the operation, such as charges borne directly by users for the use of infrastructure, sale or rent of land or buildings, or payments for services less any operating costs and replacement costs of short-life equipment incurred during the corresponding period. Operating cost-savings generated by the operation, with the exception of cost-savings resulting from the implementation of energy efficiency measures, shall be treated as net revenue unless they are offset by an equal reduction in operating subsidies.]

Where not all the investment cost is eligible for co-financing, the net revenue shall be allocated pro rata to the eligible and non-eligible parts of the investment cost.

2.The eligible expenditure of the operation to be co-financed from [F3support for rural development] shall be reduced in advance taking into account the potential of the operation to generate net revenue over a specific reference period that covers both implementation of the operation and the period after its completion.

3.The potential net revenue of the operation shall be determined in advance by one of the following methods chosen by the managing authority for a sector, subsector or type of operation:

(a)application of a flat rate net revenue percentage for the sector or subsector applicable to the operation as defined in Annex V or in any of the delegated acts referred to in the second, third and fourth subparagraphs;

[F4(aa)application of a flat rate net revenue percentage established by a [F5relevant authority] for a sector or subsector not covered by point (a). Before the application of the flat rate the responsible audit authority shall verify that the flat rate has been established according to a fair, equitable and verifiable method based on historical data or objective criteria;]

(b)calculation of the discounted net revenue of the operation, taking into account the reference period appropriate to the sector or subsector applicable to the operation, the profitability normally expected of the category of investment concerned, the application of the polluter-pays principle and, if appropriate, considerations of equity linked to the relative prosperity of the [F5relevant authority] or region concerned.

The [F6appropriate authority may make regulations] in duly justified cases to amend Annex V by adjusting the flat rates established therein taking into account historical data, the potential for cost recovery and the polluter-pays principle where applicable.

F7...

In addition, the [F8appropriate authority may make regulations] in duly justified cases with regard to adding sectors or subsectors, including subsectors for sectors in Annex V, falling under the thematic objectives defined in the first paragraph of Article 9 and [F9funded by support for rural development].

Where the method referred to in point (a) of the first subparagraph is applied, all the net revenue generated during implementation and after completion of the operation shall be considered to be taken into account by the application of the flat rate and shall therefore not be deducted subsequently from the eligible expenditure of the operation.

When a flat rate for a new sector or subsector has been established by [F10legislation in accordance with the fourth subparagraph], a managing authority may choose to apply the method set out in point (a) of the first subparagraph for new operations in relation to the sector or subsector concerned.

The [F11appropriate authority may make regulations], laying down the method referred to in point (b) of the first subparagraph. Where that method is applied, the net revenue generated during implementation of the operation, resulting from sources of revenue not taken into account in determining the potential net revenue of the operation, shall be deducted from the eligible expenditure of the operation, no later than in the final payment claim submitted by the beneficiary.

F124.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F25.As an alternative to the application of the methods laid down in paragraph 3 of this Article, the maximum co-financing rate referred to in Article 60(1) may, at the request of a [F5relevant authority], be decreased for a priority or measure under which all supported operations could apply a uniform flat rate in accordance with point (a) of the first subparagraph of paragraph 3 of this Article. The decrease shall be not less than the amount calculated by multiplying the maximum [F13core contribution] applicable under the Fund-specific rules by the relevant flat rate referred to in that point.]

6.Where it is objectively not possible to determine the revenue in advance based on any of the methods set out in paragraphs 3 or 5, the net revenue generated within three years of the completion of an operation, or by the deadline for the submission of documents for programme closure fixed in the Fund-specific rules, whichever is the earlier, shall be deducted from the expenditure declared to the [F14relevant authority].

7.Paragraphs 1 to 6 shall not apply to:

F15(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)operations whose total eligible cost before application of paragraphs 1 to 6 does not exceed [F16EUR 1 000 000][F16GBP 833,333];

(c)repayable assistance subject to an obligation for full repayment and prizes;

(d)technical assistance;

(e)support to or from financial instruments;

(f)operations for which public support takes the form of lump sums or standard scale unit costs;

(g)operations implemented under a joint action plan;

[F2(h)operations for which amounts or rates of support are defined in Annex II to [F17Regulation (EU) No 1305/2013] or in the EMFF Regulation.]

Notwithstanding point (b) of the first subparagraph of this paragraph, where a [F5relevant authority] applies paragraph 5, it may include in the relevant priority or measure operations whose total eligible cost before application of paragraphs 1 to 6 does not exceed [F16EUR 1 000 000][F16GBP 833,333].

F188.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Extent Information

E1This version of this provision applies to England, Scotland and Northern Ireland only; a separate version has been created for Wales

Textual Amendments

Article 61WOperations generating net revenue after completion

[F191.This Article shall apply to operations which generate net revenue after their completion. For the purposes of this Article, ‘net revenue’ means cash in-flows directly paid by users for the goods or services provided by the operation, such as charges borne directly by users for the use of infrastructure, sale or rent of land or buildings, or payments for services less any operating costs and replacement costs of short-life equipment incurred during the corresponding period. Operating cost-savings generated by the operation, with the exception of cost-savings resulting from the implementation of energy efficiency measures, shall be treated as net revenue unless they are offset by an equal reduction in operating subsidies.]

Where not all the investment cost is eligible for co-financing, the net revenue shall be allocated pro rata to the eligible and non-eligible parts of the investment cost.

2.The eligible expenditure of the operation to be co-financed from [F20support for rural development] shall be reduced in advance taking into account the potential of the operation to generate net revenue over a specific reference period that covers both implementation of the operation and the period after its completion.

3.The potential net revenue of the operation shall be determined in advance by one of the following methods chosen by the managing authority for a sector, subsector or type of operation:

(a)application of a flat rate net revenue percentage for the sector or subsector applicable to the operation as defined in Annex V or in any of the delegated acts referred to in the second, third and fourth subparagraphs;

[F21(aa)application of a flat rate net revenue percentage established by a [F22relevant authority] for a sector or subsector not covered by point (a). Before the application of the flat rate the responsible audit authority shall verify that the flat rate has been established according to a fair, equitable and verifiable method based on historical data or objective criteria;]

(b)calculation of the discounted net revenue of the operation, taking into account the reference period appropriate to the sector or subsector applicable to the operation, the profitability normally expected of the category of investment concerned, the application of the polluter-pays principle and, if appropriate, considerations of equity linked to the relative prosperity of the [F22relevant authority] or region concerned.

The [F23appropriate authority may make regulations] in duly justified cases to amend Annex V by adjusting the flat rates established therein taking into account historical data, the potential for cost recovery and the polluter-pays principle where applicable.

F24...

In addition, the [F25appropriate authority may make regulations] in duly justified cases with regard to adding sectors or subsectors F26....

Where the method referred to in point (a) of the first subparagraph is applied, all the net revenue generated during implementation and after completion of the operation shall be considered to be taken into account by the application of the flat rate and shall therefore not be deducted subsequently from the eligible expenditure of the operation.

When a flat rate for a new sector or subsector has been established by [F27legislation in accordance with the fourth subparagraph], a managing authority may choose to apply the method set out in point (a) of the first subparagraph for new operations in relation to the sector or subsector concerned.

The [F28appropriate authority may make regulations], laying down the method referred to in point (b) of the first subparagraph. Where that method is applied, the net revenue generated during implementation of the operation, resulting from sources of revenue not taken into account in determining the potential net revenue of the operation, shall be deducted from the eligible expenditure of the operation, no later than in the final payment claim submitted by the beneficiary.

F294.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F305.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.Where it is objectively not possible to determine the revenue in advance based on any of the methods set out in [F31paragraph 3], the net revenue generated within three years of the completion of an operation F32... shall be deducted from the expenditure declared to the [F33relevant authority].

7.Paragraphs 1 to 6 shall not apply to:

F34(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)operations whose total eligible cost before application of paragraphs 1 to 6 does not exceed [F35£1,000,000];

(c)repayable assistance subject to an obligation for full repayment and prizes;

F36(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)support to or from financial instruments;

(f)operations for which public support takes the form of lump sums or standard scale unit costs;

(g)operations implemented under a joint action plan;

F37(h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F38...

F398.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Extent Information

E2This version of this provision applies to Wales only; a separate version has been created for England, Scotland and Northern Ireland

Textual Amendments

F26Words in Art. 61(3) omitted (W.) in so far as it relates to domestic support for rural development (26.3.2021) by virtue of The Agricultural Support (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2021 (S.I. 2021/400), regs. 1(2), 6(21)(a)

F30Art. 61(5) omitted (W.) in so far as it relates to domestic support for rural development (26.3.2021) by virtue of The Agricultural Support (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2021 (S.I. 2021/400), regs. 1(2), 6(21)(b)

F31Words in Art. 61(6) substituted (W.) in so far as it relates to domestic support for rural development (26.3.2021) by The Agricultural Support (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2021 (S.I. 2021/400), regs. 1(2), 6(21)(c)(i)

F32Words in Art. 61(6) omitted (W.) in so far as it relates to domestic support for rural development (26.3.2021) by virtue of The Agricultural Support (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2021 (S.I. 2021/400), regs. 1(2), 6(21)(c)(ii)

F35Sum in Art. 61(7)(b) substituted (W.) in so far as it relates to domestic support for rural development (26.3.2021) by The Agricultural Support (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2021 (S.I. 2021/400), regs. 1(2), 6(21)(d)(i)

F36Art. 61(7)(d) omitted (W.) in so far as it relates to domestic support for rural development (26.3.2021) by virtue of The Agricultural Support (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2021 (S.I. 2021/400), regs. 1(2), 6(21)(d)(ii)

F37Art. 61(7)(h) omitted (W.) in so far as it relates to domestic support for rural development (26.3.2021) by virtue of The Agricultural Support (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2021 (S.I. 2021/400), regs. 1(2), 6(21)(d)(iii)

F38Words in Art. 61(7) omitted (W.) in so far as it relates to domestic support for rural development (26.3.2021) by virtue of The Agricultural Support (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2021 (S.I. 2021/400), regs. 1(2), 6(21)(d)(iv)

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