Business and investment State aid

What counts as state aid?

These count as state aid:

  • state grants
  • interest rate relief
  • tax relief
  • tax credits
  • state guarantees or holdings
  • state provision of goods or services on preferential terms
  • direct subsidies
  • tax exemptions
  • preferential interest rates
  • guarantees of loans on especially favourable terms
  • acquisition of land or buildings either gratuitously or on favourable terms
  • provision of goods and services on preferential terms
  • indemnities against operating losses
  • reimbursement of costs in the event of success
  • state guarantees, whether direct or indirect, to credit operations preferential re-discount rates
  • dividend guarantees
  • preferential public ordering
  • reduction of, or exemption from, charges or taxes, including accelerated depreciation and the reduction of social contributions
  • deferred collection of fiscal or social contributions
  • assistance financed by special levies
  • capital transfers
  • certain State holdings in the capital of undertakings
  • business rates hardship relief payments
  • high street support payments.

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