Article 3
The eligible expenditure covered by the financial contribution from the Community 1. The maximum eligible expenditure for the compensation of the owners of the animals and the eggs shall be based on the market value figures for the different types of poultry and eggs at different stages of their lifecycle fixed in the tables presented by Belgium on 13 June 2003. However, if the compensations effectively paid by Belgium are limited to a certain part of those market value figures, the eligible compensation expenditure shall be calculated on the basis of this part. 2. At the request of the Belgian authorities, based on appropriate justification, it may be decided in accordance with the procedure laid down in Article 41 of Decision 90/424/EEC to adjust the calculation of the eligible expenditure in order to take account of the evolution of relevant price indexes for poultry and eggs in Belgium and surrounding Member States. 3. When the compensation payments made by Belgium pursuant to Article 1(a) are effected after the 90-days deadline laid down in Article 2(a), the eligible amounts shall be reduced for expenditure effected after the deadline as follows: - 25 % for payments made between 91 and 105 days after the killing of the animals or the destruction of the eggs, - 50 % for payments made between 106 and 120 days after the killing of the animals or the destruction of the eggs, - 75 % for payments made between 121 and 135 days after the killing of the animals or the destruction of the eggs, - 100 % for payments beyond 136 days after the killing of the animals or the destruction of the eggs. However, the Commission will apply a different time scale and/or lower reductions or none at all, if exceptional management conditions are encountered for certain measures, or if other well-founded justifications are introduced by Belgium. 4. The costs referred to in Article 1(b) eligible for a financial contribution shall only be those set out in Annex III. 5. The calculation of the financial contribution from the Community shall exclude: (a) value added tax; (b) salaries of civil servants; (c) use of public material other than consumables.