KEEP helps micro, small and medium enterprises attract key employees by enabling the enterprise to offer employees share options with preferential tax treatment. Most trading activities are eligible for the scheme but certain professional services and financial activities are excluded.

You may be eligible if:

• Your company is an unquoted micro, small or medium enterprise
• You are carrying out a qualifying trade

The scheme is also available to companies that belong to larger group structures provided they are part of a qualifying group. Eligibility is subject to terms and conditions which can be found on the Revenue website: https://www.revenue.ie/en/additional-incomes/employment-related-shares/key-employee-engagement-programme-keep/index.aspx#:~:text=KEEP%20is%20available%20for%20qualifying%20share%20options%20granted%20between%2001

You may be eligible if:

• the company carries out qualifying R&D activities in Ireland, the European Economic Area (EEA) or the United Kingdom, and
• is within the charge of Corporation Tax in Ireland. A company may qualify for the R&D Corporation Tax Credit if its R&D activities meet the following criteria:
• involve systematic, investigative or experimental activities
• are in the field of science or technology;
• involve one, or more, of these categories of R&D: basic research, applied research, or experimental development;
• seek to achieve a scientific or technological advancement; and
• involve the resolution of scientific or technological uncertainty.

https://www.revenue.ie/en/companies-and-charities/reliefs-and-exemptions/research-and-development-rd-tax-credit/index.aspx

The Employment Investment Incentive (EII) helps small and medium enterprises attract investment by offering an Income Tax relief to private investors. Most trading activities are included in the scheme but certain professional services such as legal and medical services are excluded. 

You may be eligible if: 

• Your company is an unquoted micro-enterprise or SME carrying out a qualifying trade 

• You are a new company that has not yet commenced operations 

• You are a company operating less than seven years since your first commercial sale 

• You are a company in operating less than ten years since incorporation 

• Your company is expanding into a new economic activity 

Eligibility is subject to terms and conditions which can be found on the Revenue website. 

You may be eligible if: 

• You are an entrepreneur who is leaving PAYE employment (or recently unemployed) and starting your own company.
• You have mainly PAYE income in the previous four years
• For the three years preceding the year before the investment, you do not have earnings from any other source in excess of €50,000 or the employment income (whichever is lowest).

Eligibility is subject to terms and conditions which can be found on the Revenue website.

SCI helps new micro-enterprises attract investment from family members (such as a spouse or civil partner, ancestor, lineal descendant or sibling). 

You may be eligible if: 

• You are a micro-enterprise that employs less than 10 people. 

• You are carrying out a qualifying new venture. 

• You have not commenced or made preparations to commence carrying on any trade/business more than seven years before the share issue date. 

• You do not have any partner/linked enterprises. 

Eligibility is subject to terms and conditions which can be found on the Revenue website.