De Minimis

De Minimis Aid is small amounts of State Aid given to an enterprise which cannot exceed €200,000 over any three fiscal years to any company irrespective of size or location. 

De Minimis Aid can come from any State body, agency or department.  If a Company is part of a group then the €200,000 limit applies to the group.

Such amounts of De Minimis Aid are regarded as falling outside the category of State aid that is banned by the EC Treaty and can be awarded to an enterprise without notification to or clearance from the European Commission.

De Minimis Aid can be in the form of grant or equity. Sources of De Minimis Aid from Enterprise Ireland include:

and these must be taken into account in calculating the De Minimis Limit for the Company/Group.

If a Company/Group has received any De Minimis Aid from any other source such as another State Agency or department including:

  • Local Enterprise Offices (LEOs)
  • An Bord Bia
  • EPA
  • Leader
  • Local Area Partnership
  • other sources of State Agency/department funding

then this must also be taken into account when calculating the De Minimis Limit.

If the Company/Group has received funding under the EU Temporary Aid Framework, (measures introduced by the EU in 2009/2010 to address the economic crisis) then this could impact on the De Minimis Limit.

Enterprise Ireland has two programmes which are funded under the Temporary Aid Framework:

Clients of Enterprise Ireland who were funded under these initiatives should contact their Development Adviser.

 

De Minimis – Fisheries & Aquaculture

A new De Minimis Regulation for the seafood sector was adopted by the Commission in June 2014 (Commission Regulation 717/2014). The commission sets the ceiling at €30,000 per company over any period of three years. If a Company is part of a group then the €30,000 limit applies to the group.

The support may not be used for the purchase of fishing vessels, for modernisation or replacement of main or ancillary engines of fishing vessels or to operations increasing the fishing capacity of a vessel or equipment increasing the ability of a vessel to find fish or any other ineligible operations under the EMFF Regulation.

Sources of De Minimis Aid from Enterprise Ireland for the Fisheries and Aquaculture sector include:

Clients of Enterprise Ireland who have questions relating to De Minimis Aid should contact their Development Adviser.