Revenue eBrief No. 141/25
23 July 2025
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 amended. The revised version:
- Updates the list of notified State aid schemes and State aid schemes which fall under the General Block Exemption Regulation and the Agricultural Block Exemption Regulation.
- Outlines changes made in the General De Minimis Regulation and the Agricultural De Minimis Regulation, including the new transparency requirements that will apply from 1 January 2026 and 1 January 2027.