List of non-eligible types of expenditure referred to in Article 22(2)
ANNEX IISupplementary provisions
ANNEX II List of non-eligible types of expenditure referred to in Article 22(2) PART I In the fruit and vegetables sector, the apiculture sector, the hops sector, the olive oil and table olives sector and the other sectors referred to in Article 42, point (f), of Regulation (EU) 2021/2115 1. General production costs and, in particular, costs for (even certified) mycelium, seeds and non-perennial plants; plant protection products (including integrated control materials); fertilisers and other inputs; costs of collection or transport (internal or external); storage costs; packaging costs (including use and management of packaging), even as part of new processes; operating costs (in particular electricity, fuel and maintenance). 2. Reimbursement of loans taken out for an intervention. 3. Purchase of land not built on costing more than 10 % of all the eligible expenditure on the operation concerned. 4. Investments in means of transport to be used by the beneficiary in the apiculture sector or for marketing or distribution by the producer organisation. 5. Operating costs of goods hired. 6. Expenditure linked to leasing contracts (taxes, interest, insurance costs, etc.) and operating costs. 7. Subcontracting or outsourcing contracts relating to the operations or expenditure mentioned as not eligible in this list. 8. Any national or regional taxes or fiscal levies. 9. Interest on debt except where the contribution is made in a form other than a non-repayable direct assistance. 10. Investments in shares or capital of companies if the investment represents a financial investment. 11. Costs incurred by parties other than the beneficiary, producer organisation or its members, associations of producer organisations, or their producer members, or a subsidiary, or an entity within a chain of subsidiaries within the meaning of Article 31(7), or subject to Member State’s approval, by a cooperative which is member of a producer organisation. 12. Interventions not taking place on the holdings and/or premises of the producer organisation, association of producer organisations, or their producer members, or a subsidiary, or an entity within a chain of subsidiaries within the meaning of Article 31(7), or subject to Member State’s approval, by a cooperative which is member of a producer organisation. 13. Interventions outsourced or implemented by the beneficiary, the producer organisation outside the Union, except promotion, communication and marketing type of intervention as referred to in Article 47(1), point (f), of Regulation (EU) 2021/2115. PART II In the wine sector 1. Day-to-day management of a vineyard 2. Protection against damage by game, birds or hail. 3. Construction of windbreaks and wind protection walls. 4. Driveways and elevators. 5. Purchase of tractors or any kind of transport vehicles. 6. Grubbing-up of infected vineyards and loss of revenue following mandatory grubbing up for health or phytosanitary reasons.