The eligible expenditure covered by the financial contribution from the Community
Article 3
1. The maximum amount per animal of the compensation to the owners of the animals shall be based on the market value the animals had before their contamination or culling. 2. When the compensation payments made by Luxembourg 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 culling of the animals, — 50 % for payments made between 106 and 120 days after the culling of the animals, — 75 % for payments made between 121 and 135 days after the culling of the animals, — 100 % for payments beyond 135 days after the culling of the animals. 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 Luxembourg. 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.