Article 60U.K.Eligibility of expenditure
[F11.By way of derogation from Article 65(9) of Regulation (EU) No 1303/2013, in cases of emergency measures due to natural disasters, catastrophic events or adverse climatic events or a significant and sudden change in the socioeconomic conditions of the [F2constituent nation] or region, the rural development programmes may provide that eligibility of expenditure relating to programme changes may start from the date when the event occurred.]
2.Expenditure shall be eligible for [F3rural development support] only where incurred for operations decided upon by the Managing Authority of the programme in question or under its responsibility, in accordance with selection criteria referred to in Article 49.
[F1With the exception of general costs as defined in point (c) of Article 45(2), in respect of investment operations under measures [F4in relation to the production of, and trade in, agricultural products], only expenditure which has been incurred after an application has been submitted to the competent authority shall be considered eligible. However, [F5relevant authorities] may provide in their programme that expenditure which is related to emergency measures due to natural disasters, catastrophic events or adverse climatic events or a significant and sudden change in the socioeconomic conditions of the [F6constituent nation] or region, and which has been incurred by the beneficiary after the event occurs, is also eligible.]
[F7Relevant authorities] may provide in their programmes that only expenditure which has been incurred after the application for support has been approved by the competent authority shall be eligible.
[F83.Paragraphs 1 and 2 shall not apply to Article 51(1) and (2).]
[F14.Payments by beneficiaries shall be supported by invoices and documents proving payment. Where this cannot be done, payments shall be supported by documents of equivalent probative value, except for the forms of support referred to in Article 67(1) of Regulation (EU) No 1303/2013 other than under point (a) thereof.]
Textual Amendments
F1Substituted by Regulation (EU) 2017/2393 of the European Parliament and of the Council of 13 December 2017 amending Regulations (EU) No 1305/2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD), (EU) No 1306/2013 on the financing, management and monitoring of the common agricultural policy, (EU) No 1307/2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy, (EU) No 1308/2013 establishing a common organisation of the markets in agricultural products and (EU) No 652/2014 laying down provisions for the management of expenditure relating to the food chain, animal health and animal welfare, and relating to plant health and plant reproductive material.
F2Words in Art. 60(1) substituted (31.12.2020) by The Rural Development (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/764), regs. 1, 7(6)(a); 2020 c. 1, Sch. 5 para. 1(1)
F3Words in Art. 60(2) substituted (31.12.2020) by The Rural Development (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/764), regs. 1, 7(6)(b)(i); 2020 c. 1, Sch. 5 para. 1(1)
F4Words in Art. 60(2) substituted (31.12.2020) by The Rural Development (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/764), regs. 1, 7(6)(b)(ii)(aa); 2020 c. 1, Sch. 5 para. 1(1)
F5Words in Art. 60(2) substituted (31.12.2020) by The Rural Development (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/764), regs. 1, 7(6)(b)(ii)(bb); 2020 c. 1, Sch. 5 para. 1(1)
F6Words in Art. 60(2) substituted (31.12.2020) by The Rural Development (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/764), regs. 1, 7(6)(b)(ii)(cc); 2020 c. 1, Sch. 5 para. 1(1)
F7Words in Art. 60(2) substituted (31.12.2020) by The Rural Development (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/764), regs. 1, 7(6)(b)(iii); 2020 c. 1, Sch. 5 para. 1(1)
F8Art. 60(3) omitted (W.) (26.3.2021 in so far as it relates to domestic support for rural development) by virtue of The Agricultural Support (Miscellaneous Amendments) (Wales) (EU Exit) Regulations 2021 (S.I. 2021/400), regs. 1(2), 7(45)(b)