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De Minimis Notification Procedures

Where an aid measure satisfies all the conditions laid down in the de minimis regulation there is no requirement to submit the summary information required for the general block exemption State Aid regulation.

Since January 2007, the  de minimis Regulation (Commission Regulation EC/ 1998/2006) has been updated with the threshold increased to Euro 200,000 over three fiscal years. Apart from the increased threshold, there are now additional requirements in order to fully comply with the Regulation. The procedural requirements are explained below. Aid administrators need to think carefully about how they will ensure compliance with the regulation's requirements. Please note that as the aid administrator it is your responsibility to ensure full compliance with the regulation. You are advised to read the de-minimis regulation along with the guidance given on this page.

Because of the need to be sure that the threshold has not been exceeded, it may be quicker and easier to provide the aid in another form, eg under the general block exemption regulation or even under a scheme of approved State Aid.

Compliance with de minimis requirements

  • The new de minimis regulation allows for aid of up to 200,000 euros to be provided to any enterprise regardless of size, so long as the enterprise has not received de minimis aid from any other source in the last three fiscal years which would result in the total de minimis aid to that company exceeding the 200,000 euros over three years threshold.

  • The ceiling for de minimis aid for undertakings involved in road transport is €100,000 over three fiscal years. De minimis aid cannot be given to enterprises in road haulage operations for the acquisition of road freight transport vehicles

  • De minimis aid cannot be given to enterprises in the agriculture sector (with the exception of those active in processing and marketing of agricultural products); to enterprises active in the coal sector; to undertakings in difficulty; or for directly export-related activities.

  • De minimis aid cannot be given towards the same costs that are being supported under another block exemption or notified scheme if that would mean that the aid intensity permitted under the block exemption or notified scheme is exceeded.

  • There is a requirement to inform the recipient that the aid being given is de minimis and to keep records of aid given for ten years.

We recommend that the above requirement can be achieved by including a statement in any offer letter. Where there is no "offer letter" as such, the same wording could be provided in a standard letter which specifies the amount of de minimis aid and its purpose, and makes express reference to the de minimis regulation.

  • There is also a requirement to obtain from each recipient information about other de minimis aid received during the previous 2 fiscal years and the current fiscal year.

Firms should have been informed by letter if any aid that they have been offered in the last three years falls under the de minimis regulation. However, if there is any difficulty in identifying public support as de minimis aid, aid administrators could ask applicants to give details, including a scheme title if known, of all the public financial assistance they have received over the past fiscal 3 years below €200,000. Aid administrators would need to isolate the de minimis aid from any State Aid received under an approved State Aid scheme or under a block exemption Regulation.

To help applicants provide you with all this information you may consider including in the letter to applicants requesting this information, an illustrative list of possible forms of assistance which could comprise public aid, State Aid or de minimis aid. Examples which will help you to compile your list are given in the 'What is State Aid?' section of the State Aid Guide.


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