- 1. Who is the scheme for?
The Scheme has been specifically developed to support Activities and Attraction businesses that were adversely impacted in 2023 by the displacement of visitor accommodation stock arising from Ireland’s response to the humanitarian crisis caused by the war in Ukraine.
- 2. What tourism businesses can apply for this scheme?
The following businesses can apply once they meet the eligibility criteria:
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Business Category A: Attractions
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Business Category B: Outdoor Tourism Activity Providers
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Business Category C: Tourism Golf Courses
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Business Category D: Tourism Boat Tour Operators
- 3. Who should I contact for general queries on this Scheme?
Please direct all queries to the Fáilte Ireland Customer Support Team by emailing customersupport@failteireland.ie.
- 4. How will the grant amount be determined?
Grants for successful applicants will be based on the following calculations:
The grant amount per applicant will be based on the downturn in annual eligible tourism turnover from sales in 2019 compared to 2023.
The grant amount is calculated as 20% of the reduction in revenue from the 2019 period vs the 2023 period, up to a maximum reduction of 50% in revenue.
This Scheme is funded under De Minimis State Aid Regulations. (please see State Aid Handbook) and in accordance with De Minimis State Aid Regulations, the maximum grant sum available per applicant is €300,000. Applicants should note that there is a ceiling of €300,000 for all De Minimis aid, regardless of the source, given to any one enterprise (including groups) over a 3-year period.
Any previous De Minimis funding awarded to the applicant business will be deducted when calculating the final grant amount to ensure that this ceiling is not exceeded (see Working Example 2 in the Guidelines). Applicants will be required to complete a De Minimis Declaration regarding any other De Minimis funding received, to ensure that the funding limit of €300,000 in any 3-year period is not breached.
Applicants should note that a register of all De Minimis funding received is being established in 2026.
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Example 1 |
Example 2 |
Example 3 |
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A business with eligible tourism turnover from sales received for 2019 of €100k |
A business with eligible tourism turnover from sales received for 2019 of €100k.
Business already received €295K through De Minimis over the past 3 fiscal years.
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A business with eligible tourism turnover from sales received for 2019 of €100k |
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The business has 30% reduction in eligible tourism turnover from 2019 compared to 2023 = €30K
Grant Award is 20% of €30k = €6K
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The business has 30% reduction in eligible tourism turnover from 2019 compared to 2023 = €30K
Grant Award is 20% of €30k = €6K
However, previous funding of €295K through De Minimis. Max Award is therefore €300k - €295k = €5K
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The business has 60% reduction in eligible tourism turnover from 2019 compared to 2023 = €60K
Maximum revenue reduction allowed is 50%
Grant Award is 20% of €50k = €10K
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- 5. What is EU State Aid and how will it affect my grant?
This Scheme is funded under De Minimis State Aid Regulations. (please see State Aid Handbook) and in accordance with De Minimis State Aid Regulations, the maximum grant sum available per applicant is €300,000. Applicants should note that there is a ceiling of €300,000 for all De Minimis aid, regardless of the source, given to any one enterprise (including groups) over a 3-year period.
Any previous De Minimis funding awarded to the applicant business will be deducted when calculating the final grant amount to ensure that this ceiling is not exceeded. Applicants will be required to complete a De Minimis Declaration regarding any other De Minimis funding received, to ensure that the funding limit of €300,000 in any 3-year period is not breached.
Applicants should note that a register of all De Minimis funding received is being established in 2026.
- 6. If a business previously received a Fáilte Ireland Grant, are they eligible to apply?
Yes, businesses in receipt of a grant in the past may be eligible, should they meet the full eligibility criteria set out in the Scheme Guidelines. They must declare whether they were in receipt of the grants in the past, along with any other funding under De Minimus State Aid.
- 7. My business is a private business entity, but I operate on publicly owned land. Am I eligible?
Any applicant business that operates independently on a ‘risk & reward’ basis and not on behalf of public entities are eligible under this Scheme, regardless of whether or not that applicant uses public land to operate.
- 8. What elements of my business’s turnover are eligible?
The turnover must relate to tourism business only for the purposes of this scheme. Please see the Scheme Guidelines for further information on eligible/ineligible turnover.
Eligible applicants must have a minimum eligible tourism turnover threshold of €50,000 in 2019. Only turnover generated from the delivery or tourism related business activities within the Republic of Ireland will be eligible for inclusion in an applicant’s eligible tourism turnover figure.
For tourism golf courses, eligible turnover relates to visitor green fees. Ineligible turnover would include membership fees, member competition revenue, lessons, driving range income, Pro Shop revenue and bar & restaurant revenue.
- 9. Is 2019 turnover relating to the business financial year or the calendar year?
This relates to the calendar year, January to December 2019.
- 10. What if my financial year doesn’t run from January – December?
If your financial statements cover a period other than January – December 2019, please indicate on your application form the turnover relating to the January – December period only, and upload the financial statements you have which cover 2019 i.e if your financial year runs from June to May, then you will need to provide the financial statements for 2018/2019 and 2019/2020 so that we can see the full 2019 calendar year. You might also be required to provide management accounts for the calendar year January to December as part of the evaluation of your eligible tourism turnover for that year. If further financial information is required during the assessment, the evaluation team will be in contact with you.
- 11. How do I apply?
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Only eligible applicants will qualify for this Scheme.
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All applicants will be required to have a profile on Fáilte Ireland’s ‘Trade Portal’ which is accessible on www.failteireland.ie. If you do not already have an account, you will be required to create one.
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Those that already have a Trade Portal account, the application form can also be found under ‘Funding’. Should the form not be available please contact customersupport@failteireland.ie
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The application form must be completed on the Trade Portal and all required supporting documentation attached to the form.
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The Guidelines, Terms and Conditions and Application Form will be available on www.failteireland.ie
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Applicants should note that granting access to the application form does not confirm final eligibility of an applicant. Depending on the information provided in the application form, an applicant may still be deemed ineligible for funding later in the process.
- 12. What do I need to apply?
As part of this application process, applicants are required to provide the following information. Please ensure this information is accurate to reduce any delay in the evaluation process.
1. Management accounts for the 2019 and 2023 periods. These do not need to have been prepared by an accountant; however, please ensure that they are as accurate as possible as this Scheme will be subject to audit in the future.
These need to identify the following revenue lines;
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Total Turnover
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Total Tourism Turnover
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Revenue from Other Sales/Income Streams
If the Management Accounts for the applicant business do not clearly identify all of these (relevant) revenues, the applicant business must submit a signed letter from their Accountant confirming each of the individual revenue lines.
2. Full Annual Financial Statements for the 2019 and 2023 periods. Where audited Financial Statements are abridged for filing purposes, the unabridged version should be provided. If The business is a Sole Trader or Partnership, where full financial statements have not been prepared, you will need to provide your 2019 business profit and loss account as part of this application.
3. Tax Reference Number (TRN), or Companies Registration Office number (CRO) as appropriate. Copy of a 2019 tax return (CT1, Partnership or Individual). Alternatively, evidence of a self-assessment form 11.
4. If eligible tourism turnover is more than €1million in 2019 and 2023, an independent auditor’s letter is required confirming that this is the case.
5. Be established and registered for Tax in the Republic of Ireland. Proof of Registration is required as in Point 4 above.
6. The total value of State Aid received by the applicant and/or by its wider group entities to date under the under De Minimis. In addition, the value of any operational financial support (non-State Aid) received by the Applicant from public sources for the period April 2021 to date, if applicable (e.g. Local Authority operational subvention, etc. We do not require any capital funding from public sources to be declared here).
7.The Applicant’s number of Full Time Equivalents (FTE) as at 31st December 2019, 31st December 2023 and at the date of the application.
8.Bank Account Details and a copy of a recent Bank Statement Header. This information will only be used in verifying the payment details so that we can process the payment without unnecessary delay. It will only be retained for successful applicants for a period of 10 years.
Fáilte Ireland reserves the right to request further evidence of turnover from applicants. Failure to complete the application requirements and submit the supplementary documentation to Fáilte Ireland’s satisfaction will result in the application being deemed ineligible.
NOTE: Scheme Audit
Applicants in receipt of funding under this Scheme may be subject to audit to ensure compliance by successful applicants with the terms and conditions of the Scheme, for a period of 10 years. Applicants must keep and make records available to Fáilte Ireland or our nominated representatives as requested.
- 13. If I’m a sole trader without Management Reports or Financial Statements, what do I do?
Businesses maintain management accounts to monitor financial performance. Management accounts generally comprise a monthly or quarterly and year-to-date Profit & Loss Account and Balance Sheet.
While all applicants are required to provide management accounts, smaller sole trader businesses may only maintain an Income and Expenditure account (equivalent to a Profit and Loss account) to track the income generated and the costs and expenses arising for their business during the year. That is what we are looking for from these businesses for the period identified in the Application Form.
Management accounts do not need to be prepared by an accountant, however, please ensure they are as accurate as possible, as this Scheme will be subject to audit in the future.
Financial Statements are the audited accounts prepared by the company auditor.
- 14. How will the grant be paid?
The grant will be paid by electronic transfer to the business account detailed on the application form.
- 15. When will the Scheme be open for applications?
The scheme opened for applications on Monday 4 March 2024.
- 16. What is the closing date for applications to the Fund?
The closing date for the submission of applications is 12 Noon, 12th April 2024.
- 17. How long will it take to receive payment?
Due to the anticipated high volume of applications, Fáilte Ireland will endeavour to process applications as quickly as possible. However, applicants should be aware that during peaks in applications this may be a matter of weeks.
Only fully completed forms will be processed, and the onus is on the applicant to ensure that applications are completed correctly and fully, in order to expedite the procedure.
Fáilte Ireland will contact applicants with any queries on applications during the evaluation process.
- 18. Is there a limitation to what the grant aid can be spent on?
Successful applicants must confirm payment received will be used for the defrayment of Business costs. Any monies granted by Fáilte Ireland under the Scheme will be used solely by eligible beneficiaries in accordance with the purposes of and objective of the Scheme i.e., to support the continuity of tourism businesses.
- 19. I operate from more than one business premises, how do I apply?
Applications are to be made per business who meet the eligibility criteria. Applications should be submitted based on their legal entity regardless if the business activity occurs in more than one location so long as all business locations operates in the Republic of Ireland. Only eligible tourism turnover from business locations within the identified list of affected areas will be eligible for the scheme.
- 20. I have more than one eligible business, how do I apply?
When submitting an application, applicants must declare any other applications being made for affiliated businesses to the same Scheme; i.e., an applicant should declare if they have more than one business (company, sole trader, partnership etc.) applying and/or if their business shares common ownership with another business that is also applying to the Scheme.
Failure to make the appropriate declaration may result in funding being declined, reduced or becoming repayable if already paid.
Each business may apply per eligible legal entity or as a group. While applications will be evaluated on their own merit, they will be considered a ‘group’ for the purposes of this Scheme, i.e., for entities that meet the conditions of a group, total combined eligible turnover is utilised to determine grant payment. Payment of any grants will be calculated subject to Scheme caps and with taking into account EU State Aid rules as set out below*.
Please note: Multiple applicants with the same or common ownership/control are considered one economic unit and therefore a single “undertaking” for the purposes of EU State Aid rules.
*The Schemes operated by Fáilte Ireland under This Scheme is funded under De Minimis State Aid Regulations. (please see State Aid Handbook) and in accordance with De Minimis State Aid Regulations, the maximum grant sum available per applicant is €300,000. Applicants should note that there is a ceiling of €300,000 for all De Minimis aid, regardless of the source, given to any one enterprise (including groups) over a 3-year period.
Any previous De Minimis funding awarded to the applicant business will be deducted when calculating the final grant amount to ensure that this ceiling is not exceeded . Applicants will be required to complete a De Minimis Declaration regarding any other De Minimis funding received, to ensure that the funding limit of €300,000 in any 3-year period is not breached.
- 21. Golf clubs do not submit tax returns, can the application be completed if you don't have them?
Golf clubs produce financial statements and applicants are required to submit these as part of the application. If further financial information is required during the assessment, the evaluation team will be in contact with you.
- 22. How do I know if I'm able to apply for the grant in terms of location and downturn of business?
Fáilte Ireland has identified and determined the eligible business locations from data provided by the Department of Housing in June and November 2023. Fáilte Ireland has determined that Activities and Attraction businesses located in those areas where more than 15% of registered tourist accommodation in addition, applicants must demonstrate that they have experienced a minimum of a 30% downturn in eligible tourism turnover when comparing total eligible tourism turnover for the January to December 2019 period to the January to December 2023 period, as a direct result/consequence of the displacement of tourism stock arising from Government contracts for the international protection of Ukraine citizens.
A listing of those eligible locations is available in the Scheme Guidelines.
- 23. Do I still qualify for the grant if my business was not operation in 2019?
In exceptional circumstances, businesses that were not in operation before 1st January 2020, but were in operation before the 31st of December 2022 might be considered eligible. Fáilte Ireland will use its discretion to identify a baseline period for revenue comparison to the 2023 annual revenue for the purposes of establishing the % downturn incurred, as long as the business is still in operation currently and throughout 2024. If you need further clarity on whether your business is eligible, Please send your queries to the Fáilte Ireland Customer Support Team by emailing
customersupport@failteireland.ie.
- 24. Has inflation been considered when calculating turnover for 2023 in relation to 2019?
Failte Ireland acknowledges the challenges the industry is facing with rising costs. In line with inflation, most operating costs were significantly higher in 2023 than in 2019, therefore 2019 will be adjusted to take account of inflation in the period Jan 1st, 2020, to December 31st, 2023.
The rate of inflation during this period is calculated at 16.9 percent. The inflation rate is applied to eligible tourism turnover for 2019 when your application is evaluated and therefore applicants do not need to make the adjustment to their declared tourism turnover on their application form.
An example of how 2019 eligible tourism turnover will be adjusted to account for inflation:
Example:
A business with eligible tourism turnover from sales received for 2019 of €100k and €72k in 2023.
The business has a 28% reduction in eligible tourism turnover from 2019 compared to 2023 without applying the rate of inflation, deeming them ineligible
The rate of 16.9% is applied to the 2019 eligible tourism turnover (€100k +16.9%) = €116,900
The business has a 38% reduction in eligible tourism turnover from 2019 compared to 2023 after applying the rate of inflation, deeming them eligible.
- 25. How can I check what my business operating location’s ‘Local Electoral Area’ is?
If you are unsure of your businesses operating location’s local electoral area, you can contact the local County Council who will be able to check this for you.