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Employment Investment Incentive Scheme

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Minister for Finance (Deputy Paschal Donohoe)

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Snippet Contents:

Indecon Economic Consultants are currently carrying out a review the Employment and Investment Incentive (EII). I expect that the report will be completed within the next month or so.
The findings of the review, when concluded, will, amongst other factors, inform any decisions I may make on the future configuration of the incentive in the context of Budget 2019 and otherwise.
The scope of the review is as follows:
- An examination of the extent to which the objectives of the incentives remain valid.
- An examination of the extent to which objectives of the incentives are being met.
- An examination of the cost effectiveness of the incentives.
- An examination of alternative options which may exist for the provision of state support.
- An examination of the effect of GBER (the General Block Exemption Regulations) on the incentives.
- A comparison of the incentives with similar incentives in operation in other EU Member States in terms of design: objectives, criteria, take-up, impact and cost-effectiveness.
- An examination of whether the incentives, as currently designed, provide a platform for the effective operation of the reliefs.
- The review of the design of the incentives should include:
- Conclusions and Recommendations arising from the analysis.
I await the outcome of the review and I do not propose to comment further on the future arrangements for the relief at this point.