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Transparency of State Aid

Transparency Aid Module (TAM)

In line with the State Aid transparency rules, as of 1 July 2016, member states are required to notify, on a public website, beneficiaries of all individual aid awards above certain thresholds. This excludes De Mimimis aid. These should be notified on the TAM. Should you require access to the TAM please contact the State Aid Unit.

Each granting authority will submit their information onto the TAM for their own schemes or on behalf of their agencies schemes. DETE carries out this process on behalf of our agencies. Failure to accurately complete this requirement could put a beneficiary at risk of a recovery order (recovery of the state aid with interest) so it is vital that this is completed correctly. The requirement of publishing information on TAM will be outlined within the guidelines or regulations that underpin the scheme (GBER, ABER).

Information required for TAM

  1. The case number associated with the scheme (usually SA.XXXX) – you can find this on the scheme document or the SANI or the Case register
  2. Identity of beneficiary - usually their registered number
  3. The type of beneficiary – Small, Medium, Large
  4. Location of beneficiary
  5. The beneficiaries sector
  6. Aid instrument – grant, loan, guarantee
  7. The aid objective – Regional Aid, Research, Development and Innovation, Sectorial Development
  8. Date the aid was granted – the date when the beneficiary has a legal right to the funds (usually a letter of offer)
  9. Currency of the award
  10. Nominal amount – the total amount of aid. For loans or guarantees this will be different to the granted amount since the gross grant equivalent must be reported as an aid element
  11. Aid element/granting amount – this is the aid element, including the gross grant equivalent for guarantees or loans
  12. Granting authority name
  13. Co-Financing – was there any other public funding? 

It is not intended that aid amounts for previous years can be reconciled at a later date. Departments must ensure that the information they are providing on this platform is correct.

The information should be published within 6 months from the granting of the aid. For aid in the form of tax advantage, the information will be published within 1 year from the date the tax declaration is due. The information will be available for at least 10 years from the date on which the aid was granted. 

Granting Authorities should be aware that it is the actual beneficiary of the aid that should be published. When the aid is granted via a third party, the third party should collect the relevant information on payments to final beneficiaries and transmit it to the relevant Granting Authorities. 


The SARI system informs the Scoreboard information which provides insights into aid expenditure made by member states. This does not include railways or crisis frameworks. YouTube videos on using the SARI are accessible through the system under the ‘?’ bubble below the user's name on the homepage. If you need access to this system, please contact Stateaidireland@enterprise.gov.ie. Granting authorities must input the required information before a date in May each year. Our unit will send a notification prior to the deadline to all departments that have schemes notified.