The following expenditure shall not be eligible for Community financial contribution:
(a)profit margins, provisions and bad debts;
(b)interest owed and bank charges;
(c)average labour costs;
(d)indirect costs such as: buildings and sites, administration, support staff, office supplies, infrastructure, running and maintenance costs, such as telecommunication costs, goods and services;
(e)equipment which is not used for data collection and management purposes, such as scanners, printers, mobile phones, walkie-talkies, videos and cameras;
(f)purchase of vehicles;
(g)distribution, marketing and advertising costs of promoting products and commercial activities;
(h)entertainment expenses, other than those regarded by the Commission as strictly necessary for carrying out the national programme;
(i)expenditure on luxuries and publicity;
(j)all expenditure on other programmes/projects financed by a third party;
(k)all expenditure on protecting the results of the work carried out under the national programme;
(l)any recoverable types of levy (including VAT);
(m)resources made available to the Member State free of charge;