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De minimis Aid for Businesses in Ireland and Northern Ireland: Understanding Your Obligations

Understand EU de minimis aid rules, thresholds and compliance for businesses in Ireland and Northern Ireland, including key responsibilities and upcoming transparency requirements.

What is de minimis aid?

De minimis aid is a category of State aid under EU law. It allows public authorities to grant small amounts of funding to businesses without prior notification to the European Commission. Under Commission Regulation (EU) 2023/2831, the ceiling is €300,000 per single undertaking over any rolling three-year period. For certain sectors, the limits are lower:

  • Agriculture: €50,000
  • Fisheries and aquaculture: €30,000

This aid is considered too small to distort competition significantly, but it is still State aid under Articles 107 and 108 TFEU (Treaty on the Functioning of the European Union). That means businesses and granting authorities must follow strict compliance rules.

Separate Jurisdictions: Ireland and Northern Ireland.

Businesses operating across the border need to understand that Ireland and Northern Ireland are treated as separate jurisdictions for de minimis purposes:

  • Ireland: As an EU Member State, Irish authorities apply EU State aid rules. Businesses registered in Ireland can receive up to €300,000 under Irish or EU schemes. Guidance is available from Enterprise Ireland.
  • Northern Ireland (NI): Under the Windsor Framework, EU State aid rules apply to Northern Ireland for measures that affect trade in goods. NI businesses can receive up to €300,000 under UK schemes that fall within this scope. Guidance is available from the Department for the Economy.

Important: If you have separate legal entities registered in both jurisdictions, you may be able to access de minimis aid separately in each jurisdiction, provided you respect the thresholds in each.

Business Responsibilities

Businesses are responsible for monitoring and reporting de minimis aid. This is not optional - it is a legal requirement. Here’s what you must do:

1. Track Aid Received

Keep a record of all de minimis aid received in each jurisdiction over the past three years. This includes:

  • Grants
  • Loans
  • Customs duty waivers
  • Any other public support classified as de minimis

2. Self-Declaration

When applying for new aid:

  • Ireland: You must declare all de minimis aid received under Irish/EU schemes in the previous three years.
  • NI: You must declare all de minimis aid received under UK schemes, including customs duty waivers.

3. Record Retention

  • Ireland: Retain records for 10 years for audit purposes.
  • NI: Retain records for 3 years.

4. Avoid Over-Allocation

If you exceed the €300,000 threshold in either jurisdiction, the excess may be recovered with interest. This is enforced under EU State aid law.

New Obligations for Granting Authorities

From 1 January 2026, all granting bodies must record de minimis awards in the EU State Aid Transparency Register called eAid (eAir) Register. Each entry must include:

  • Beneficiary name
  • Company Number or National Insurance Number (Sole Trader) in NI/ PPS Number in Ireland.
  • Aid amount and type
  • Date of award
  • Granting authority
  • Economic sector

This central register improves transparency and helps businesses verify their cumulative aid.