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  • Introduction
  • Overview – mapping
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Database on financing apprenticeships in the EU

Financing Apprenticeships DB

  • Introduction
  • Overview – mapping
  • Financing of apprenticeship schemes
  • Financing instruments
  • Cross-country overview
  • Cross-country comparison
  • Scope and glossary
  • Feedback
  • Advanced search

Training tax allowance

PDF Version
Financing instrument
Name of the instrument in English
Training tax allowance
Name of the instrument in the national language
Training tax allowance
Country
Ireland
Type of instrument
Tax incentives
Level of operation
National
Part of the country where the instrument applies

nap

Region(s) in which the instrument applies

nap

Sector(s) in which the instrument applies

nap

Legal basis

The Act on State Aid for Education and Training (Official Gazette 109/07, 134/07, 152/08, 14/2014)

Objective(s) and target(s)

To incentivise employers to provide training to employees (including apprentices)

Year of introduction
1997
Year of termination
No foreseen end to the instrument (on-going)
Governance (management, operation, monitoring and evaluation)

Department of Finance is responsible for the overall management, monitoring/evaluation of the instrument and day-to-day operation. Revenue Commissioners are also involved.

Eligible group(s)

All companies

Education and training eligible

The instrument supports apprenticeship and other types of education and training. It applies to all levels.

Source of financing and collection mechanism

State (loss of tax revenue)

Financing formula and allocation mechanisms

The maximum amount/share of eligible expenditure that a company may deduct is not specified (no limit).

Eligible costs

Costs of materials and equipment, travel and subsistence, training and examination fees.

Volumes of funding

na

Beneficiaries/take up

The data on beneficiaries is not available. The total number of employers from who tax was collected by national tax collection agency: 207,737.

Monitoring/evaluation reports available

na

Sources

Department of Finance, http://www.finance.gov.ie

More on this instrument (in relation to adult learning)

Tax incentive for companies
Ireland
Tax incentive for companies

Related apprenticeship schemes

Apprenticeship
Ireland
On this page:
  • Level of operation
  • Part of the country where the instrument applies
  • Region(s) in which the instrument applies
  • Sector(s) in which the instrument applies
  • Legal basis
  • Objective(s) and target(s)
  • Year of introduction
  • Year of termination
  • Governance (management, operation, monitoring and evaluation)
  • Eligible group(s)
  • Education and training eligible
  • Source of financing and collection mechanism
  • Financing formula and allocation mechanisms
  • Eligible costs
  • Volumes of funding
  • Beneficiaries/take up
  • Monitoring/evaluation reports available
  • Sources
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