(LRC Revised)

Number 41 of 2000

NATIONAL TRAINING FUND ACT 2000

REVISED

Updated to 19 January 2026

Changes to legislation

as of 10 July 2026, this Act is up to date with all changes known to be in force.

This Revised Act is an administrative consolidation of the

National Training Fund Act 2000

. It is prepared by the Law Reform Commission in accordance with its function under

the

Law Reform Commission Act 1975

(3/1975) to keep the law under review and to undertake revision and consolidation

of statute law.

All Acts up to and including the

National Training Fund (Amendment) Act 2025

(21/2025), enacted 23 December 2025, and all

statutory instruments up to and including the

National Training Fund (Amendment) Act 2025 (Commencement) Order 2026

(S.I. No. 6 of 2026), made 13 January 2026, were

considered in the preparation of this Revised Act.

Disclaimer: While every care has been taken in the preparation of this Revised Act,

the Law Reform Commission can assume no responsibility for and give no guarantees,

undertakings or warranties concerning the accuracy, completeness or up to date nature

of the information provided and does not accept any liability whatsoever arising from

any errors or omissions. Please notify any errors, omissions and comments by email

to

revisedacts@lawreform.ie.

Number

41

of

2000

NATIONAL TRAINING FUND ACT 2000

REVISED

Updated to 19 January 2026

ARRANGEMENT OF SECTIONS

Section

1.

Interpretation.

2.

National Training Fund.

3.

Levy.

4.

Rate of levy and supplemental provisions.

5.

Collection of levy.

6.

Supply of information by the Revenue Commissioners.

7.

Payments from the Fund.

8.

Offences and penalties.

9.

Repeals.

10.

Expenses.

11.

Short title and commencement.

SCHEDULE

Enactments Repealed

Acts Referred To

Bankruptcy Act, 1988

1988, No. 27

Companies Act, 1963

1963, No. 33

Industrial Training Act, 1967

1967, No. 5

Industrial Training (Apprenticeship Levy) Act, 1994

1994, No. 3

Petty Sessions (Ireland) Act, 1851

14 & 15 Vict., c. 93

Social Welfare (Consolidation) Act, 1993

1993, No. 27

Taxes Consolidation Act, 1997

1997, No. 39

Number

41

of

2000

NATIONAL TRAINING FUND ACT 2000

REVISED

Updated to 19 January 2026

AN ACT TO PROVIDE FOR THE IMPOSITION OF A LEVY ON EMPLOYERS, IN RESPECT OF CERTAIN

EMPLOYEES, TO BE KNOWN AS THE NATIONAL TRAINING FUND LEVY, TO BE USED TO GIVE SKILLS

TO, OR RAISE SKILLS AMONGST THOSE IN, OR SEEKING, EMPLOYMENT, TO PROVIDE FOR THE ESTABLISHMENT

OF A FUND IN RESPECT OF THAT LEVY AND THE MANNER IN WHICH THAT FUND SHALL BE ADMINISTERED,

TO PROVIDE FOR THE REPEAL OF THE INDUSTRIAL TRAINING (APPRENTICESHIP LEVY) ACT, 1994,

AND CERTAIN SECTIONS OF THE INDUSTRIAL TRAINING ACT, 1967, AND TO PROVIDE FOR RELATED

MATTERS. [20

th December,

2000]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS

Annotations

Modifications (not altering text)

C1

Functions

transferred and references construed (21.10.2020) by

Further and Higher

Education, Research, Innovation and Science (Transfer of Departmental

Administration and Ministerial Functions) Order 2020

(S.I. No. 451 of

2020), arts. 2, 3(1)(a), (2) and sch., in operation as per art. 1(2), subject to

transitional provisions in arts. 4-8.

2. (1) The administration

and business in connection with the exercise, performance or execution of any

functions transferred by this Order are transferred to the Department of Further

and Higher Education, Research, Innovation and Science.

(2) References to the

Department of Education and Skills contained in any Act or any instrument made

under such Act and relating to any administration and business transferred by

paragraph (1) shall, from the commencement of this Order, be construed as

references to the Department of Further and Higher Education, Research, Innovation

and Science.

3. (1) The functions vested

in the Minister for Education and Skills -

(a) by or under the Acts

specified in Part 1 of the Schedule, and

...

are transferred to the

Minister for Further and Higher Education, Research, Innovation and Science.

(2) References to the

Minister for Education and Skills contained in any Act or instrument made under

such Act and relating to any functions transferred by paragraph (1) shall, from

the commencement of this Order, be construed as references to the Minister for

Further and Higher Education, Research, Innovation and Science.

SCHEDULE

Article 3

Part 1

...

National Training Fund Act 2000

(No. 41 of 2000)

...

Editorial Notes

E1

Previous affecting provision: functions transferred and references

construed (1.05.2010) by

Employment Programmes and Services and Skills Training

(Transfer of Departmental Administration and Ministerial Functions) Order

2010

(S.I. No. 187 of 2010), arts. 2, 3 subject to transitional provisions

in arts. 4-8; superseded as per C-note above.

Annotations

Modifications (not altering text)

C1

Functions

transferred and references construed (21.10.2020) by

Further and Higher

Education, Research, Innovation and Science (Transfer of Departmental

Administration and Ministerial Functions) Order 2020

(S.I. No. 451 of

2020), arts. 2, 3(1)(a), (2) and sch., in operation as per art. 1(2), subject to

transitional provisions in arts. 4-8.

2. (1) The administration

and business in connection with the exercise, performance or execution of any

functions transferred by this Order are transferred to the Department of Further

and Higher Education, Research, Innovation and Science.

(2) References to the

Department of Education and Skills contained in any Act or any instrument made

under such Act and relating to any administration and business transferred by

paragraph (1) shall, from the commencement of this Order, be construed as

references to the Department of Further and Higher Education, Research, Innovation

and Science.

3. (1) The functions vested

in the Minister for Education and Skills -

(a) by or under the Acts

specified in Part 1 of the Schedule, and

...

are transferred to the

Minister for Further and Higher Education, Research, Innovation and Science.

(2) References to the

Minister for Education and Skills contained in any Act or instrument made under

such Act and relating to any functions transferred by paragraph (1) shall, from

the commencement of this Order, be construed as references to the Minister for

Further and Higher Education, Research, Innovation and Science.

SCHEDULE

Article 3

Part 1

...

National Training Fund Act 2000

(No. 41 of 2000)

...

Editorial Notes

E1

Previous affecting provision: functions transferred and references

construed (1.05.2010) by

Employment Programmes and Services and Skills Training

(Transfer of Departmental Administration and Ministerial Functions) Order

2010

(S.I. No. 187 of 2010), arts. 2, 3 subject to transitional provisions

in arts. 4-8; superseded as per C-note above.

Section

1.

Interpretation.

2.

National Training Fund.

3.

Levy.

4.

Rate of levy and supplemental provisions.

5.

Collection of levy.

6.

Supply of information by the Revenue Commissioners.

7.

Payments from the Fund.

8.

Offences and penalties.

9.

Repeals.

10.

Expenses.

11.

Short title and commencement.

SCHEDULE

Enactments Repealed