Commission Implementing Decision (EU) 2024/2866 of 13 November 2024 excluding from European Union financing certain expenditure incurred by the United Kingdom under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2024) 7808)

Article 1

The amounts set out in the Annex and related to expenditure incurred by the United Kingdom’s accredited paying agencies and declared under the EAFRD shall be excluded from Union financing.

Article 2

This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.

Financial Corrections

ANNEXSupplementary provisions

ANNEX Financial Corrections EAFRD Financial corrections - excluding cross-compliance Budget Item: 08030102 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided GB Rural Development EAFRD investment - private beneficiaries 2023 RESONABLENESS OF COSTS - M 4 FOR 2023 FLAT RATE 5,00 % EUR 6 177,53 0,00 6 177,53   Rural Development EAFRD Measures with flat-rate support 2023 RESONABLENESS OF COSTS - M 6 FOR 2023 FLAT RATE 5,00 % EUR 68,01 0,00 68,01           Total GB: EUR 6 245,54 0,00 6 245,54 Currency Gross Amount Deductions Net Decided EUR 6 245,54 0,00 6 245,54 Budget Item: 6201 Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided GB Rural Development EAFRD measures subject to IACS 2020 08/06/2020 - 15/10/2020 FLAT RATE 15,00 % EUR – 213 798,03 0,00 – 213 798,03   Rural Development EAFRD measures subject to IACS 2023 16-10-202231-12-2022 FLAT RATE 15,00 % EUR –5 060,95 0,00 –5 060,95   Rural Development EAFRD Measures with flat-rate support 2019 2nd hand equipement - M6 ONE OFF   EUR – 106 766,63 0,00 – 106 766,63   Rural Development EAFRD Measures with flat-rate support 2020 2nd hand equipement - M6 ONE OFF   EUR – 188 753,25 0,00 – 188 753,25   Rural Development EAFRD Measures with flat-rate support 2021 2nd hand equipement - M6 ONE OFF   EUR –89 565,21 0,00 –89 565,21   Rural Development EAFRD Measures with flat-rate support 2022 2nd hand equipement - M6 ONE OFF   EUR –7 598,31 0,00 –7 598,31   Rural Development EAFRD Leader 2020 2nd hand equipemnt - M19 ONE OFF   EUR – 370 365,19 –1 756,90 – 368 608,29   Rural Development EAFRD Leader 2021 2nd hand equipemnt - M19 ONE OFF   EUR – 146 275,81 0,00 – 146 275,81   Rural Development EAFRD investment - public beneficiaries 2020 2nd hand equipment - M7 ONE OFF   EUR –18 777,58 – 504,34 –18 273,24   Rural Development EAFRD Leader 2018 aid rate granted higher than requested - M19 ONE OFF   EUR –22 494,01 0,00 –22 494,01   Rural Development EAFRD Leader 2019 aid rate granted higher than requested - M19 ONE OFF   EUR –5 039,86 0,00 –5 039,86   Rural Development EAFRD investment - public beneficiaries 2020 aid rate granted higher than requested - M7 ONE OFF   EUR – 413 325,22 –11 101,30 – 402 223,92   Rural Development EAFRD investment - public beneficiaries 2021 aid rate granted higher than requested - M7 ONE OFF   EUR –60 797,39 0,00 –60 797,39   Rural Development EAFRD Knowledge and innovation 2020 Appropriate evaluation of the reasonableness of costs M01-M16 ONE OFF   EUR –22 757,80 0,00 –22 757,80   Rural Development EAFRD Knowledge and innovation 2021 Appropriate evaluation of the reasonableness of costs M01-M16 ONE OFF   EUR –23 348,86 0,00 –23 348,86   Rural Development EAFRD investment - private beneficiaries 2021 Appropriate evaluation of the reasonableness of costs M04 ONE OFF   EUR –21 167,99 0,00 –21 167,99   Rural Development EAFRD investment - public beneficiaries 2020 Appropriate evaluation of the reasonableness of costs M07-M20 ONE OFF   EUR –3 204,00 0,00 –3 204,00   Rural Development EAFRD investment - public beneficiaries 2021 Appropriate evaluation of the reasonableness of costs M07-M20 ONE OFF   EUR –8 185,62 0,00 –8 185,62   Rural Development EAFRD Leader 2020 Appropriate evaluation of the reasonableness of costs M19 ONE OFF   EUR –3 814,99 0,00 –3 814,99   Rural Development EAFRD Leader 2021 Appropriate evaluation of the reasonableness of costs M19 ONE OFF   EUR –25 957,11 0,00 –25 957,11   Rural Development EAFRD Knowledge and innovation 2020 Controls on payment claims delegated to a third party - actual disbursement not verified ONE OFF   EUR –10 400,90 0,00 –10 400,90   Rural Development EAFRD Knowledge and innovation 2021 Controls on payment claims delegated to a third party - actual disbursement not verified ONE OFF   EUR –15 261,75 0,00 –15 261,75   Rural Development EAFRD investment - private beneficiaries 2020 Controls on payment claims of projects approved on the basis of a generic list of cost headings ONE OFF   EUR – 152 742,77 0,00 – 152 742,77   Rural Development EAFRD investment - private beneficiaries 2021 Controls on payment claims of projects approved on the basis of a generic list of cost headings ONE OFF   EUR – 158 715,74 0,00 – 158 715,74   Rural Development EAFRD investment - private beneficiaries 2022 Controls on payment claims of projects approved on the basis of a generic list of cost headings ONE OFF   EUR – 178 535,45 0,00 – 178 535,45   Rural Development EAFRD measures subject to IACS 2022 EAFRD IACS: known errors identified by CB (substantive testing) ONE OFF   EUR –7 178,20 0,00 –7 178,20   Rural Development EAFRD measures subject to IACS 2022 EAFRD IACS - most probable financial risk above materiality ONE OFF   EUR –2 068 375,83 0,00 –2 068 375,83   Rural Development EAFRD Knowledge and innovation 2022 EAFRD NIACS: known error identified by CB (compliance testing) ONE OFF   EUR – 805 627,84 0,00 – 805 627,84   Clearance of Accounts - Financial Clearance 2022 EAFRD NIACS: most probable financial risk ONE OFF   EUR – 768 046,80 0,00 – 768 046,80   Rural Development EAFRD Knowledge and innovation 2020 Eligibility of costs incurred before the date of the application for support, and of costs found ineligible by previous controls, and then claimed again ONE OFF   EUR –1 628 649,04 0,00 –1 628 649,04   Rural Development EAFRD Knowledge and innovation 2021 Eligibility of costs incurred before the date of the application for support, and of costs found ineligible by previous controls, and then claimed again ONE OFF   EUR – 231 039,97 0,00 – 231 039,97   Rural Development EAFRD measures subject to IACS 2021 FY2021-2022 FLAT RATE 15,00 % EUR – 944 774,85 –89,11 – 944 685,74   Rural Development EAFRD measures subject to IACS 2022 FY2021-2022 FLAT RATE 15,00 % EUR – 920 972,58 0,00 – 920 972,58   Rural Development EAFRD measures subject to IACS 2022 IACS - Weaknesses in Administrative checks FY2022 ONE OFF   EUR – 219 732,92 0,00 – 219 732,92   Rural Development EAFRD measures subject to IACS 2022 Known errors identified by CB (compliance testing) ONE OFF   EUR –47 313,37 0,00 –47 313,37   Rural Development EAFRD investment - public beneficiaries 2020 M20 Public procurement ONE OFF   EUR –4 537,97 – 121,88 –4 416,09   Rural Development EAFRD investment - private beneficiaries 2022 NIACS - Weaknesses in Administrative checks FY2022 ONE OFF   EUR –16 463,48 0,00 –16 463,48   Rural Development EAFRD Leader 2020 Projects below the threshold - M19 ONE OFF   EUR –48 354,13 – 229,38 –48 124,75   Rural Development EAFRD investment - private beneficiaries 2020 projects financed despite being below the threshold - CPSG - M4 ONE OFF   EUR – 151 738,74 0,00 – 151 738,74   Rural Development EAFRD Leader 2017 RESONABLENESS OF COSTS - M19 FLAT RATE 5,00 % EUR –28 152,02 0,00 –28 152,02   Rural Development EAFRD Leader 2018 RESONABLENESS OF COSTS - M19 FLAT RATE 5,00 % EUR – 117 164,65 0,00 – 117 164,65   Rural Development EAFRD Leader 2019 RESONABLENESS OF COSTS - M19 FLAT RATE 5,00 % EUR – 908 284,56 0,00 – 908 284,56   Rural Development EAFRD Leader 2020 RESONABLENESS OF COSTS - M19 FLAT RATE 5,00 % EUR –1 484 845,90 – 797 614,67 – 687 231,23   Rural Development EAFRD Leader 2021 RESONABLENESS OF COSTS - M19 FLAT RATE 5,00 % EUR – 537 908,50 0,00 – 537 908,50   Rural Development EAFRD Leader 2022 RESONABLENESS OF COSTS - M19 FLAT RATE 5,00 % EUR – 185 598,87 0,00 – 185 598,87   Rural Development EAFRD Leader 2023 RESONABLENESS OF COSTS - M 19 FOR 2023 FLAT RATE 5,00 % EUR – 197 334,63 0,00 – 197 334,63   Rural Development EAFRD investment - private beneficiaries 2017 RESONABLENESS OF COSTS - M4 FLAT RATE 5,00 % EUR –25 631,05 – 726,75 –24 904,30   Rural Development EAFRD investment - private beneficiaries 2018 RESONABLENESS OF COSTS - M4 FLAT RATE 5,00 % EUR –83 545,71 0,00 –83 545,71   Rural Development EAFRD investment - private beneficiaries 2019 RESONABLENESS OF COSTS - M4 FLAT RATE 5,00 % EUR –1 515 062,40 – 489,46 –1 514 572,94   Rural Development EAFRD investment - private beneficiaries 2020 RESONABLENESS OF COSTS - M4 FLAT RATE 5,00 % EUR –1 731 328,25 – 930 017,59 – 801 310,66   Rural Development EAFRD investment - private beneficiaries 2021 RESONABLENESS OF COSTS - M4 FLAT RATE 5,00 % EUR – 825 535,60 0,00 – 825 535,60   Rural Development EAFRD investment - private beneficiaries 2022 RESONABLENESS OF COSTS - M4 FLAT RATE 5,00 % EUR – 874 059,35 0,00 – 874 059,35   Rural Development EAFRD Measures with flat-rate support 2017 RESONABLENESS OF COSTS - M6 FLAT RATE 5,00 % EUR –5 779,06 0,00 –5 779,06   Rural Development EAFRD Measures with flat-rate support 2018 RESONABLENESS OF COSTS - M6 FLAT RATE 5,00 % EUR –63 561,96 0,00 –63 561,96   Rural Development EAFRD Measures with flat-rate support 2019 RESONABLENESS OF COSTS - M6 FLAT RATE 5,00 % EUR – 401 710,75 0,00 – 401 710,75   Rural Development EAFRD Measures with flat-rate support 2020 RESONABLENESS OF COSTS - M6 FLAT RATE 5,00 % EUR – 592 848,60 – 318 460,48 – 274 388,12   Rural Development EAFRD Measures with flat-rate support 2021 RESONABLENESS OF COSTS - M6 FLAT RATE 5,00 % EUR – 552 174,80 0,00 – 552 174,80   Rural Development EAFRD Measures with flat-rate support 2022 RESONABLENESS OF COSTS - M6 FLAT RATE 5,00 % EUR – 652 633,60 0,00 – 652 633,60   Rural Development EAFRD investment - public beneficiaries 2018 RESONABLENESS OF COSTS - M7 FLAT RATE 5,00 % EUR –1 475,18 0,00 –1 475,18   Rural Development EAFRD investment - public beneficiaries 2019 RESONABLENESS OF COSTS - M7 FLAT RATE 5,00 % EUR –63 317,05 –36,91 –63 280,14   Rural Development EAFRD investment - public beneficiaries 2020 RESONABLENESS OF COSTS - M7 FLAT RATE 5,00 % EUR – 295 081,51 – 158 742,40 – 136 339,11   Rural Development EAFRD investment - public beneficiaries 2021 RESONABLENESS OF COSTS - M7 FLAT RATE 5,00 % EUR – 291 009,63 0,00 – 291 009,63   Rural Development EAFRD investment - public beneficiaries 2022 RESONABLENESS OF COSTS - M7 FLAT RATE 5,00 % EUR – 189 686,45 0,00 – 189 686,45   Rural Development EAFRD investment - public beneficiaries 2023 RESONABLENESS OF COSTS - M 7 FOR 2023 FLAT RATE 5,00 % EUR –20 134,95 0,00 –20 134,95           Total GB: EUR –21 779 381,17 –2 219 891,17 –19 559 490,00 Currency Gross Amount Deductions Net Decided EUR –21 779 381,17 –2 219 891,17 –19 559 490,00 Financial Corrections Total Net Decided EAFRD Financial corrections - excluding cross-compliance –19 553 244,46 TOTAL:   –19 553 244,46 Reimbursements Total Net Decided TOTAL: 0,00