State aid de minimis limits

The award of this relief must comply with EU law on State Aid. The application form requires you to confirm that you have not received any other State Aid

State aid is generally prohibited by European Community rules. However, there are exceptions to this, and some financial aid is allowed under the ‘de minimis’ rules if the total amount of funding received by an organisation does not cumulatively exceed €200,000 over a three year period.

Any assistance you have received or are due to receive from a public body may be a de minimis state aid. This could be any aid, grant or support from central, regional, devolved governments or agencies or a local council.

The following is not a comprehensive list of all possible forms of aid. However, it should give you an indication of common forms of aid.

You should have received a letter informing you if you were given assistance under the de minimis regulation. If you are not sure whether or not any public assistance you have received is de minimis aid, please contact the body which granted the assistance to clarify this. Please then provide us with information about all forms of public assistance under €200,000 you have received in the last three years.

Forms of possible aid:

  • State grants
  • Interest rate relief
  • Tax relief; Tax credits; Tax exemptions
  • State guarantees or holdings
  • State provision of goods or services on preferential terms
  • Direct subsidies
  • Preferential interest rates
  • Guarantees of loans on especially favourable terms
  • Acquisition of land or buildings either gratuitously or on favourable terms
  • Provision of goods and services on preferential terms
  • Indemnities against operating losses
  • Reimbursement of costs in the event of success
  • State guarantees, whether direct or indirect, to credit operations preferential re-discount rates
  • Dividend guarantees
  • Preferential public ordering
  • Reduction of, or exemption from, charges or taxes, including accelerated depreciation and the reduction of social contributions
  • Deferred collection of fiscal or social contributions
  • Assistance financed by special levies
  • Capital transfers
  • Certain State holdings in the capital of undertakings

See also:

Further information on State Aid can be found on the Government website.