Tax incentive for companies
- 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