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    On Amendments to the Procedure for the Use of Funds Provided for in the State Budget for the Provision of State Support to Agricultural Producers Using Reclaimed Lands and to Water User Organizations

    This Resolution of the Cabinet of Ministers of Ukraine No. 780 introduces amendments to the mechanism for providing state financial support to agricultural producers and water user organizations engaged in land reclamation. The document updates the terms for the reimbursement of expenses incurred for the repair, reconstruction, or construction of reclamation systems and engineering infrastructure facilities. The primary objective of these amendments is to differentiate the amount of state aid based on the geography of operations and the security situation in the region. Furthermore, a mechanism for the annual indexation of maximum payment amounts has been introduced.

    **Structure and Main Provisions:**
    The Resolution consists of two parts: the enacting clause and the actual text of the amendments to the Procedure approved by Cabinet of Ministers Resolution No. 1070. The key amendment concerns Clause 6, which defines the conditions and amounts of non-repayable financial aid. Compared to the previous version, there is a clear distinction between the levels of compensation for general cases and for territories affected by hostilities or occupation.

    **Important Provisions for Implementation:**
    1. **Differentiation of Rates:** For general cases, the state reimburses up to 50% of the cost of expenses (excluding VAT), but no more than UAH 30,022 per 1 hectare. For recipients operating in territories of possible or active hostilities (or de-occupied territories), the reimbursement share increases to 80%, and the maximum amount increases to UAH 48,036 per 1 hectare.
    2. **Operational Period:** Support is provided only for facilities commissioned during the period from November 1 of the previous year to October 31 of the current year.
    3. **Exclusion:** The cost of sprinkler machines is not taken into account when calculating the maximum amount of support per 1 hectare.
    4. **Indexation:** For the first time, mandatory annual indexation of maximum payment amounts in accordance with the inflation index has been legally established, effective from January 1, 2027.

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