Revenue eBrief No. 188/24
11 July 2024
Update to State Aid Transparency Requirements
Tax and Duty Manual Part 37-00-39 State Aid Transparency Requirements: Publication of information regarding State aid granted to individual taxpayers - has been updated to reflect the current State aid numbers for several schemes:
- the revised threshold for publication of €100,000 (previously €500,000) for aid granted under the General Block Exemption Regulation, i.e., Commission Regulation (EU) No 651/2014 (as amended)
- the revised cumulative lifetime limit for Young Trained Farmers of €100,000 (previously €70,000) under Article 18 of the Agricultural Block Exemption Regulation, i.e., Commission Regulation (EU) 2022/2472
- the expiration of the Temporary Business Energy Support Scheme
- and other general updates.