Enterprise Ireland: State Aid

What is De Minimis State Aid?

De Minimis Aid is the form of State support which can be approved by any State Body, Agency, or Government Department to a company (Undertaking). It cannot exceed €300,000 over a rolling three-year period to any company (Undertaking) irrespective of size or location in Ireland. 

Note: If a company (Undertaking) is part of a group structure, then the €300,000 threshold applies to all companies within the group collectively.

De Minimis Aid Regulation:

Commission Regulation (EU) No 2023/2831 of 13 December 2023 amending Commission Regulation (EU) No. 1407/2013.

Regulation enters into force on 01 January 2024, and will apply until 31 December 2030.

Company (Undertaking) Obligations:

• Undertakings applying for Enterprise Ireland grant support, must make a ‘self-declaration’ (included as part of all relevant application forms) of any previous De Minimis grant aid received irrespective of its source i.e., from any other State body/agency, for example, Local Enterprise Offices (LEOs), Leader etc.,).  If applicable, this 'self-declaration' should also include any De Minimis grant aid support received by any company (Undertaking) that is part of a group structure.
  • If part of a group structure, the Undertaking applying for support is also required to list all De Minimis support received by all companies within the group structure as part of the self-declaration.
• The aid must be transparent (the applicant, must be able to establish the amount of aid in advance). 
• De minimis aid to any single undertaking, irrespective of size or location, cannot exceed €300,000 (including gross grant equivalents) over a rolling three-year period.
• Records of such funding must be maintained for 10 years by the beneficiary and available for audit purposes from date of grant approval.

How to identify if an Undertaking has received De Minimis aid from Enterprise Ireland

1. Application form for grant support being applied for.
2. “Schedule A” of the Letter of Offer for support that has been approved.
3. Clients of Enterprise Ireland who have questions relating to De Minimis Aid should contact their Development Adviser.
    

If an Undertaking receives any form of State Aid under General Block Exemption Regulation (GBER)** greater than €100,000.  Enterprise Ireland is obliged to submit details of such approvals for publication on the EU’s Transparency Aid Module (TAM).

Further information on State Aid Modernisation 

Please refer to:

1. the “Standard Declaration” section on all relevant application forms for supports
2. The Department of Enterprise, Trade and Employment's website where published details can be found.

** Regulation Commission Regulation (EU) No. 2023/1315 of 23rd June 2023 amending regulation General Block Exemption Regulation No.651/2014.