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 life cycle. 2. When the compensation payments made by Germany pursuant to Article 1(a) are effected after the 90-day 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 culling of the animals or the destruction of the eggs, - 50 % for payments made between 106 and 120 days after the culling of the animals or the destruction of the eggs, - 75 % for payments made between 121 and 135 days after the culling of the animals or the destruction of the eggs, - 100 % for payments beyond 136 days after the culling 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 Germany. 3. The costs referred to in Article 1(b) eligible for a financial contribution shall only be those set out in Annex III. 4. 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.