Checklist 8

This toolkit is intended to provide initial guidance as to whether or not state aid implications arise from a particular proposal. The toolkit is not a substitute for legal advice which should be sought in individual cases. The toolkit is accurate as at the date of publication but please note that the law is subject to constant change.

Checklist 8: De minimis aid

Information on the enterprise assisted
Conrm that the enterprise is not in one of the following sectors fishery and aquaculture sectors; primary production of agricultural products processing and marketing of agricultural products where the amount of aid is fixed upon the basis of the price or quantity of products purchased or put on the market Confirm that the enterprise assisted is NOT subject to: An outstanding order for the recovery of aid which has been declared by the Commission to be illegal and incompatible with the Common market A linked enterprise is defined as having any of the following relationships: One enterprise holds a majority of the shareholders or members voting rights in another. One enterprise is entitled to appoint or remove a majority of the administrative, management orsupervisory body of another.

Is the recipient organisation a linked enterprise or legally separate?

Information on the enterprise assisted

A contract between the enterprises, or a provision in the memorandum or articles of association of one of the enterprises, enables one to exercise a dominant influence over the other. One enterprise is able, by agreement, to exercise sole control over a majority of shareholders or members voting rights in another. A typical example of a linked enterprise is the wholly-owned subsidiary. Is the recipient organisation part of a In the case of mergers or merger or acquisition? acquisitions, all prior de minimis aid granted to any of the merging undertakings should be taken into account when determining whether any new de minimis aid to the new or the acquiring undertaking exceeds the de minimis ceiling.

Information about the support

Confirm that support is NOT for any of the following activities: Export related activities Aid contingent upon the use of domestic over imported goods

Confirm the amount of de minimis aid that has been received in current and previous two fiscal years. For linked enterprises you must take into account all de minimis aid granted to the group of undertakings. Confirm that public funding is within 200,000 per beneficiary within any threshold 3 year fiscal period (100,000 in the road freight transport sector) Confirm type of aid Grant Interest rate subsidy Public loan (refer to checklist 8a) Repayable advances Free/Subsidised services Guarantee (refer to checklist 8a)

State Aid Unit Toolkit De Minimis Checklist 8

Information about the support

If support provided is in the form of free/subsidised services work out cash value Confirm that no other aid has been given for the same eligible costs Cash value should be based on the amount the service would cost on the open market If this is the case, ensure cumulation of such aid given does not exceed the highest aid intensity or aid amount applicable

Terms and Conditions for approval letter (Direct award to applicant)

Of this grant xx has been awarded in line with Commission Regulation (EC) No 1407/2013 of 24 December 2013 on the application of Articles 107 and 108 of the Treaty to de minimis aid http://ec.europa.eu/competition/state_aid/legislation/de_minimis_regulation_en.pdf. The value of the de minimis aid is / is estimated to be xx. You will need to declare this de minimis aid to any other aid awarding body who requests information from you on how much de minimis aid you have received.

Terms and Conditions for approval letter (Aid scheme administered by third party)
Condition Text: Of this grant xx has been awarded on the basis that the applicant will operate a de minimis scheme. Any assistance provided to the end beneficiaries must comply with Commission Regulation (EC) No 1407/2013 of 24 December 2013 on the application of Articles 107 and 108 of the Treaty to de minimis aid http://ec.europa.eu/competition/state_aid/legislation/ de_minimis_regulation_en.pdf In particular: Applicant name must ensure that where de minimis support is to be offered that, prior to making an offer of assistance, the de minimis threshold will not be breached; Applicant name must inform any organisation receiving a service/grant (delete as appropriate) under the scheme that they are in receipt of de minimis aid in compliance with Commission Regulation (EC) No 1407/2013 of 24 December 2013 on the application of Articles 107 and 108 on the Treaty to de minimis aid; Applicant name must ensure that any organisation receiving de minimis aid must keep a record of the de minimis aid and declare the amount to any aid awarding body who requests information on how much de minimis they have received; Applicant name is required to submit details of the system in place to monitor de minimis aid within 1 month of the date of this letter; Detailed records of aid provided under de minimis must be retained by Applicant name for 10 years. Other de minimis guidance documents available are: de minimis summary, deminimis desk instructions, de minimis factsheet (factsheet 9).

State Aid Unit Toolkit De Minimis Checklist 8

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