Skip to main content Skip to language switcher
Home
CEDEFOP
European Centre for the Development of Vocational Training

View more online tools

Increase font size

Decrease-font-size

Financing adult learning database Topbar

Skip to Content
  • Introduction
  • Overview
  • Types of financing instruments
  • Compare instruments
  • Map
  • Advanced Search
  • Scope and glossary
Login
Register

Financing adult learning database

Financing adult learning database

  • Introduction
  • Overview
  • Types of financing instruments
  • Compare instruments
  • Map
  • Advanced Search
  • Scope and glossary

Tax incentive for companies

PDF Version
Name of the instrument - Local language
Tax incentive for companies
Name of the instrument - English translation
Tax incentive for companies
Country
Ireland
Type of instrument
Tax incentive for companies
Type of entry
Single instrument
Short description

Companies can deduct training costs from their taxable profits.

Short description of the related instruments

nap

Level of operation
National
Name of a part of the country
nap
Name of the region (for regional instruments)
nap
Name of the sector (for sectoral instruments)
nap
Relevance
Key scheme
Legal basis

Taxation Consolidation Act 1997 Annual Finance Acts - that are the legal basis for the Annual Government Budget

Year of implementation
1997
Eligible group(s)

All companies

Group(s) with preferential treatment

None

Education and training eligible

Any job-related formal and non-formal education and training

Source of financing and collection mechanism

State (loss of tax revenue)
company

Eligible costs

Fees and other costs related to education and training

Frequency of the use

Each year

Volumes of funding

na

Beneficiaries/take up

na

Monitoring/evaluation reports available

na

Most relevant webpage - in English

na

Most relevant webpage - local language

na

Sources

Taxation Consolidation Act 1997 Annual Finance Acts - that are the legal basis for the Annual Government Budget

© 2022 CEDEFOP
EU An Agency of the European Union
  • Sitemap
  • FAQs
  • Cookies policy
  • Privacy statement
  • Data protection
  • Access to documents
  • Legal notice
Designed & developed by EWORX S.A.