Public authorities should note that the information on this page is only applicable when the aid being provided is within the scope of Article 10 of the Northern Ireland Protocol. If you are providing support to service sector companies please refer to the information on the State aid and Subsidy control after EU Exit webpage.
Using the de minimis regulation
If you use the de minimis regulation you don't need to formally notify the aid to the European Commission or get prior approval, but you must comply with all of the conditions of the regulation.
Granting de minimis aid
When granting de minimis aid you must ensure that the award does not breach an undertaking's de minimis ceiling over a three year fiscal period as defined by Article 3, paragraph 2 of the de minimis regulation:
- you must ask the undertaking concerned about any other de minimis aid they have received during the current and previous two fiscal years before any aid is provided
- you must also inform the recipient explicitly that it is de minimis aid you are giving them, for their future reference. They should also be told that they must declare this in future if asked.
- Sample texts for these letters are given in Annex B of the BEIS State aid Manual, which although it has been withdrawn, is still applicable when aid being granted is within the scope of Article 10 of the NI Protocol.
If you are going to use the de minimis regulation for State aid cover, you must be able to justify your decision, and you must understand the requirements of the regulation and be sure that you can meet them.
Recording awards of de minimis aid
The de minimis regulation requires that public authorities keep records of all de minimis aid paid out for 10 years from the last payment. Beneficiaries must keep records of de minimis aid for 3 years. Records must also be kept to show that all conditions of the de minimis regulation has been met.
De minimis aid to the Agriculture, Fisheries and Road Transport sectors.
De minimis aid to the agricultural sector is covered by a separate regulation and is capped at €20,000 over three consecutive fiscal years.
De minimis aid to the fisheries and aquaculture sectors also has its own regulation and is capped at €30,000 over three consecutive fiscal years.
De minimis aid to perform road freight transport for hire or reward is capped at €100,000 over any period of three fiscal years. The aid shall not be used for the acquisition of road freight transport vehicles.
Links to the relevant legislation and further guidance on how to apply them can be found on the State aid Regulations and Guidance page.
Please contact DfE Subsidy Control Advice unit if you require advice or assistance.