Any contributions in kind, which shall be listed separately in Annex III, do not represent
actual expenditure and are not eligible costs. Unless otherwise specified in the Special
Conditions, contributions in kind may not be treated as co-financing by the
Beneficiary(ies).
If contributions in kind are accepted as co-financing, the Beneficiary(ies) shall ensure they
comply with national tax and social security rules.
Notwithstanding the above, if the Description of the Action provides for contributions in
kind, such contributions have to be provided.