DEDUCTION (APPRENTICES AND WORK PLACEMENTS) RULES

DEDUCTION (APPRENTICES AND WORK PLACEMENTS)

SUBSIDIARY LEGISLATION 123.158

DEDUCTION (APPRENTICES AND

WORK PLACEMENTS) RULES

27th May, 2014

LEGAL NOTICE 179 of 2014, as amended by Act XXVII of 2016.

(1) The title of these rules is the Deduction (Apprentices

and Work Placements) Rules.

(2) These rules shall come into force as from the year of

assessment 2015, in respect of work placements and

apprenticeships commencing on or after 1st January 2014.

In these rules, unless the context otherwise requires -

"qualifying person" means an employer who provides a "work

placement" or "apprenticeship" in his trade or business;

"work placement" means the provision of training to a "trainee",

("trainee" having the meaning assigned to it by article 2 of the

Employment and Training Services Act), as approved by Jobsplus.

(1) Where a qualifying person provides a work placement

or an apprenticeship in the year preceding the year of assessment, a

deduction equivalent to €600 for each work placement and €1,200

for each apprenticeship shall be allowed against the said person’s

income charged to tax for such year of assessment

Provided that the deduction shall only be allowed where the

work placement or apprenticeship, as the case may be, is of at least

6 months continuous duration

Provided further that, to the extent that the deduction

cannot be wholly set off against the income of the qualifying

person for the year during which the expenditure was incurred, it

sh a l l b e c a r r i e d f o r w a r d a n d se t o ff a g a i n s t t h e i n c o m e o f

subsequent years in succession

Provided also that, where the qualifying person is an

individual, to the extent that the deduction cannot be wholly set off

against the income of the individual or of his spouse, where

applicable, for the aforesaid year, it shall be carried forward and set

off against the income for subsequent years in succession.

(2) The deduction shall only be allowed where the qualifying

person does not benefit from any deduction, tax credit or any other

form of assistance in relation to the said expenditure by the

Government or any Government entity.