EU State Aid
“Aid for Knowledge Transfer and Information Actions shall cover vocational training and skills acquisition actions, including training courses, workshops and coaching, demonstration activities and information actions. Aid may also cover short-term farm management exchange and farm visits. Aid to demonstration activities may cover relevant investment costs.
The aid shall comply with Article 21 of Commission Regulation (EU) 702/2014, [as published in the Official Journal of the European Union, L 193 pages 1 to 74 on 1 July 2014] and will cover the following eligible costs:
(a) the costs of organising the vocational training, skills acquisition actions, including training courses, workshops and coaching, demonstration activities or information actions;
(b) in the case of demonstration projects in relation to investments: (i) the construction, acquisition, including leasing, or improvement of immovable property, with land only being eligible to an extent not exceeding 10 % of total eligible costs of the operation concerned; (ii) the purchase or lease purchase of machinery and equipment up to the market value of the asset; (iii) general costs linked to expenditure referred to in points (i) and (ii), such as architect, engineer and consultation fees, fees relating to advice on environmental and economic sustainability, including feasibility studies; feasibility studies shall remain eligible expenditure even where, based on their results, no expenditure under in points (i) and (ii) is incurred; (iv) the acquisition or development of computer software and the acquisitions of patents, licences, copyrights and trademarks.
The costs referred to in paragraph 3(b) shall only be eligible to the extent used for the demonstration project and for the duration period of the demonstration project. Only the depreciation costs corresponding to the life of the demonstration project, as calculated on the basis of generally accepted accounting principles, shall be considered as eligible.
Aid referred to in (a) shall not involve direct payments to the beneficiaries. The aid referred to in paragraph 3(a) shall be paid to the provider of the knowledge transfer and information actions.
Bodies providing knowledge transfer and information actions shall have the appropriate capacities in the form of staff qualifications and regular training to carry out those tasks.
The aid shall be accessible to all those eligible undertakings in the area concerned, based on objectively defined conditions as stipulated in each”.