Understanding state aid funding
As a statutory agency, Fáilte Ireland is committed to ensuring that all funding we provide complies fully with EU state aid rules. These rules apply across all member states, and we are obliged to meet them in every grant we administer.
State aid handbook
The handbook we provide gives applicants a clear, accessible overview of:
- The key principles of state aid law
- The exemptions that may apply depending on each scheme
- What applicants need to understand before applying
Fáilte Ireland will always point applicants to the sections most relevant to their project.
Using the handbook
The handbook is a guide, not a legal or regulatory substitute. Users should:
- Refer to primary legislation and official guidance
- Seek independent legal advice where needed
While every effort has been made to ensure the accuracy of this handbook, it is intended as general guidance only. Fáilte Ireland accepts no liability for any loss or damage arising from reliance on its contents.
Responsibilities of Fáilte Ireland and applicants
Fáilte Ireland
As a statutory body entrusted with the administration and disbursement of public funds in support of tourism‑related initiatives, Fáilte Ireland must ensure that all of its activities are conducted in full compliance with the applicable state aid regulatory framework.
The information provided here concerning state aid is intended to provide prospective applicants for Fáilte Ireland funding with guidance on the core principles of state aid law, together with an outline of the specific exemptions that may be relevant to individual projects - depending on the nature, structure, and objectives of the particular funding scheme.
For each scheme or support, Fáilte Ireland will identify and draw attention to the relevant sections of the state aid handbook that are specifically applicable to that scheme or initiative.
Applicants
Applicants must understand the conditions of the funding scheme and follow them throughout the process. Unlawful aid may be subject to recovery, so compliance protects both you and the wider tourism sector.
FAQs
State aid refers to any advantage granted by public authorities through state resources on a selective basis to any organisations that could potentially distort competition and affect trade between member states.
State aid can only be provided to an “undertaking”. When referring to state aid, the Court of Justice defines an “undertaking” as an entity engaged in economic activity, regardless of its legal status, how it is financed, or whether it generates a profit.
A type of state aid under EU Regulation No. 2023/2831, allowing small amounts of support to be granted without full state aid notification.
- The total amount of de minimis aid cannot exceed €300,000 in a rolling three-year period
- It applies to the entire group of companies (one undertaking)
- Beneficiaries must declare previous aid received
- Records to be kept for 10 years
From 1 January 2026, the Department of Enterprise, Tourism and Employment will introduce a single EU-wide De Minimis Register, managed by the European Commission.
All exchequer-funded business supports from public bodies in Ireland, including those provided by Fáilte Ireland, must be recorded in this mandatory register.
Fáilte Ireland must record all supports provided under the De Minimis Regulation and, where required by EU rules, publish details such as:
- Beneficiary legal name
- Amount awarded
- Date of award
- Form of aid
- Aid objective
- Sector and location
- Granting authority
As a state agency, Fáilte Ireland must comply with EU transparency requirements. Publishing the information listed above ensures:
- Fairness
- Accountability
- Compliance with EU state aid rules
From 1 January 2026, businesses receiving de minimis funding from Fáilte Ireland will have standard award details recorded on the EU’s central register. This is an EU-wide requirement for all beneficiaries of de minimis support.
Businesses may be asked to complete a form to provide the information required for Fáilte Ireland to meet its obligations under the EU register.
Recipients of de minimis state aid must maintain detailed records of all aid received for 10 years.
These records must be available for review by the European Commission or national authorities to ensure compliance.
Member States are responsible for monitoring de minimis state aid to ensure that the €300,000 threshold is not exceeded.
This involves keeping track of all de minimis payments made to a single undertaking and ensuring compliance with the regulations. A register for all de minimis funding will come into effect in 2026.
Further information on de minimis rules can be found in the Fáilte Ireland state aid handbook.
General Block Exemption Regulation (GBER) is a mechanism to grant pre-approved aid under various categories.
The GBER simplifies state aid procedures by allowing certain categories of aid to be granted without prior notification to the European Commission, provided they meet specific criteria.
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