Dáil Éireann Debate, Tuesday - 14 July 2026
224. Deputy John Clendennen asked the Tánaiste and Minister for Finance to provide a list of tax measures which have been submitted for EU State aid approval in the past five years; the outcomes in respect of each measure; and if he will make a statement on the matter. [53714/26]
Amharc ar fhreagraState aid is defined as an advantage in any form whatsoever conferred by national public authorities to undertakings on a selective basis. Aid granted by EU countries or through state resources on a selective basis which may affect trade between EU countries or distort competition is generally prohibited under Article 107 of the Treaty on the Functioning of the European Union (TFEU).
In certain circumstances, State aid may be considered necessary for a well-functioning and equitable economy. Therefore, despite the general prohibition of State aid, the TFEU allows for a limited number of policy objectives in respect of which State aid can be considered compatible. EU Member States must notify the European Commission of any such aid, prior to implementation.
However, there are exceptions to the requirement for mandatory notification such as aid measures covered by certain regulations. These include the General Block Exemption Regulation (Commission Regulation (EU) No 651/2014, as amended) (GBER), the Agricultural Block Exemption Regulation (Commission Regulation (EU) No 2022/2472) (ABER), the General De Minimis Regulation (Commission Regulation (EU) 2023/2831) and the Agricultural De Minimis Regulation (Commission Regulation (EU) No 1408/2013, as amended).
These regulations exempt certain State aid measures from the requirement to notify the European Commission, provided that such aid adheres to the conditions of the relevant Regulation. As this parliamentary question concerns tax measures submitted for EU State aid approval, tax measures granted under GBER, ABER or the De Minimis Regulations have been excluded from this table.
|
Measure |
Date of decision |
Outcome |
|
Amendment to the Tax Credit for Digital Games (Post-release Content) |
Pending |
Pending |
|
Visual Effects Uplift to Film Tax Relief |
07/04/2026 |
Approved |
|
Prolongation of the Tax Credit for Digital Games |
28/11/2025 |
Approved |
|
Amendment and Prolongation of the Key Employee Engagement Programme |
28/11/2025 |
Approved |
|
Tax Credit for Unscripted Production |
05/06/2025 |
Approved |
|
Modification of Film Tax Relief (Scéal Uplift) |
04/03/2025 |
Approved |
|
Prolongation and Modification of Film Tax Relief |
29/04/2024 |
Approved |
|
Amendment to the Key Employee Engagement Programme |
30/10/2023 |
Approved |
|
Tax Credit for Digital Games |
27/09/2022 |
Approved |
