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Official Journal EN
of the European Union L series
2025/209 7.2.2025
COMMISSION IMPLEMENTING DECISION (EU) 2025/209
of 5 February 2025
reimbursing certain expenditure incurred by the United Kingdom under the European Agricultural
Fund for Rural Development (EAFRD) and previously excluded from Union financing
(notified under document C(2025) 680)
(Only the English text is authentic)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021on the
financing, management and monitoring of the common agricultural policy and repealing Regulation (EU)
No 1306/2013(1), and in particular Article 104 thereof,
Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013on
the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC)
No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008(2), and in
particular Articles 51 and 52 thereof, in conjunction with Articles 131 and 138 of the Agreement on the withdrawal of
the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy
Community,
After consulting the Committee on the Agricultural Funds,
Whereas:
(1) By Commission Implementing Decision (EU) 2024/2866(3), the amount of EUR 3 696 542,04under the European
Agricultural Fund for Rural Development (EAFRD) has been excluded from Union financing as financial correction
resulting from the audit CEB/2023/049/GB.
(2) By Commission Implementing Decision (EU) 2024/2851(4), the accounts of the Paying Agency ‘Rural Payments
Agency’ in respect of the last execution year and relating to the 2014-2020 programming period were cleared.
Those accounts included an adjustment related to the financial correction for the amount of EUR 3 696 542,04,
resulting from the audit CEB/2023/049/GB.
(3) Implementing Decisions (EU) 2024/2866 and (EU) 2024/2851 have been executed at the final balance payment of
2024, resulting in the deduction of EUR 3 696 542,04from the final payment twice.
(4) In order to compensate for the effect of the double deduction, it is necessary to reimburse the amount of
EUR 3 696 542,04to the United Kingdom.
(1) OJ L 435, 6.12.2021, p. 187, ELI: http://data.europa.eu/eli/reg/2021/2116/oj.
(2) OJ L 347, 20.12.2013, p. 549, ELI: http://data.europa.eu/eli/reg/2013/1306/oj.
(3) Commission Implementing Decision (EU) 2024/2866 of 13 November 2024 excluding from European Union financing certain
expenditure incurred by the United Kingdom under the European Agricultural Fund for Rural Development (EAFRD) (OJ L,
2024/2866, 15.11.2024, ELI: http://data.europa.eu/eli/dec_impl/2024/2866/oj).
(4) Commission Implementing Decision (EU) 2024/2851 of 11 November 2024 on the clearance of the accounts of the paying agencies
of the United Kingdom concerning expenditure financed by the European Agricultural Fund for Rural Development (EAFRD) in the
last execution year of the programming period 2014-2020 (16 October 2022–31 December 2023) (OJ L, 2024/2851, 13.11.2024,
ELI: http://data.europa.eu/eli/dec_impl/2024/2851/oj).
ELI: http://data.europa.eu/eli/dec_impl/2025/209/oj 1/4EN
OJ L, 7.2.2025
(5) Commission Implementing Decision (EU) 2023/1038(5) cleared the accounts of the United Kingdom’s paying
agencies for expenditure financed by the European Agricultural Fund for Rural Development (EAFRD) for financial
year 2022. That Implementing Decision cleared the accounts of the ‘Rural Payments Agency’ and included a
negative amount of EUR 6 667,13 for measure M19 (Support for LEADER local development). However, this
amount was inadvertently excluded from the calculation of the final eligible amount for the measure.
(6) Consequently, Implementing Decision (EU) 2024/2851, which cleared the accounts of the United Kingdom’s paying
agencies for EAFRD expenditure during the final execution year of the 2014–2020 programming period
(16 October 2022–31 December 2023), and established the final balance for rural development programmes,
underpaid the final balance for the 2014UK06RDRP001 rural development programme by EUR 6 667,13. To
rectify this underpayment, it is necessary to reimburse EUR 6 667,13to the United Kingdom.
(7) This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments
of the Court of Justice of the European Union in cases pending on 9 December 2024,
HAS ADOPTED THIS DECISION:
Article 1
The amount set out in the Annex and related to expenditure incurred by the United Kingdom’s accredited paying agencies,
declared under the EAFRD and previously excluded from Union financing shall be reimbursed to the United Kingdom.
Article 2
This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 5 February 2025.
For the Commission
Christophe HANSEN
Member of the Commission
(5) Commission Implementing Decision (EU) 2023/1038 of 24 May 2023 on the clearance of the accounts of the paying agencies of the
United Kingdom concerning expenditure financed by the European Agricultural Fund for Rural Development (EAFRD) for financial
year 2022 (OJ L 139, 26.5.2023, p. 81, ELI: http://data.europa.eu/eli/dec_impl/2023/1038/oj).
2/4 ELI: http://data.europa.eu/eli/dec_impl/2025/209/ojANNEX
Reimbursements
EAFRD
Budget Item: 08030102
Country Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided
GB Rural 2022 Reimbursement : EAFRD ONE OFF EUR 7 178,20 0,00 7 178,20
Development IACS: known errors identified
EAFRD measures by CB (substantive testing)
subject to IACS
Rural 2022 Reimbursement : EAFRD ONE OFF EUR 2 068 375,83 0,00 2 068 375,83
Development IACS - most probable
EAFRD measures financial risk above
subject to IACS materiality
Rural 2022 Reimbursement : EAFRD ONE OFF EUR 805 627,84 0,00 805 627,84
Development NIACS: known error
EAFRD identified by CB (compliance
Knowledge and testing)
innovation
Clearance of 2022 Reimbursement : EAFRD ONE OFF EUR 768 046,80 0,00 768 046,80
Accounts - NIACS: most probable
Financial financial risk
Clearance
Rural 2022 Reimbursement : Known ONE OFF EUR 47 313,37 0,00 47 313,37
Development errors identified by CB
EAFRD measures (compliance testing)
subject to IACS
Total GB: EUR 3 696 542,04 0,00 3 696 542,04
ELI:
http://data.europa.eu/eli/dec_impl/2025/209/oj
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OJ
L,
7.2.2025
ENCurrency Gross Amount Deductions Net Decided
EUR 3 696 542,04 0,00 3 696 542,04
Additional reimbursement as referred to in recitals (5) and (6) of this Decision: EUR 6 667,13 0,00 6 667,13
Financial Corrections Total Net Decided
TOTAL: 0,00
Reimbursements Total Net Decided
EAFRD 3 696 542,04
Additional reimbursement as referred to in recitals (5) and (6) of this Decision: 6 667,13
TOTAL: 3 703 209,17
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ELI:
http://data.europa.eu/eli/dec_impl/2025/209/oj
EN
OJ
L,
7.2.2025