Frequently Asked Questions (FAQs)

General

Can individual employees claim for costs through this Scheme?

No, individuals cannot claim under the Upskill SME Training Grant. This Scheme is eligible for SME companies.

What are the funding and application timelines for the 2026 Scheme?

• Funding Window: 1st Sep 2026 to 31 December 2026. Training must be completed during this period to be eligible.
• Application Window: 1st Sep 2026 to 15 January 2027. Claims may be submitted up to 15 January 2027 for eligible training completed on or before 31 December 2026. 

Company Eligibility

What SME companies are eligible to apply for this Grant Scheme?

Private sector SME’s with less than 250 employees. The SME must be based in and registered within the Republic of Ireland. As part of the eligibility process, an SME is requested to self-assess and declare the SME meets the definition of an SME which is based on the following  criteria.

• Staff Headcount and Balance Sheet or Turnover parameters per company category as per the following table:

• Be registered in the Republic of Ireland.
• Be operating in Ireland for more than 12 months.
• Ownership and Control: Companies that are part of a wider corporate group may need to include the employee numbers and financial data of partner or parent organisations when determining SME eligibility under the EU SME definition. The following should be considered:
  • Independent businesses (<25% ownership by another company) are assessed on their own employee and financial figures.
  • Partner companies (25%-50% ownership) must include a proportional share of the employee and financial data of the parent or partner company.
  • Linked companies (>50% ownership) must include the full employee and financial data of the parent company when determining SME status.

For micro-SMEs, do companies need to meet all criteria (Headcount and Balance Sheet or Turnover parameters, be registered in the ROI and be operating for more than 12 months)?

Yes, all applicants to the scheme must meet all criteria and will follow the same process for eligibility checks as part of the Scheme Registration.

What companies are not eligible for the Upskills SME Training Grant?

The scheme is designed to support commercial SMEs, and the following organisations are ineligible for grant aid under this scheme:

• Companies which do not meet the stated eligibility criteria.
• Public sector bodies.
• Non-Government bodies (Charity or not-for-profit organisations).
• Companies based outside the Republic of Ireland.
• Sole Traders.

Is every sector eligible to participate?

Yes, eligible private sector SMEs in every sector are eligible.

Are sole traders eligible to apply for this Grant Scheme?

No, sole traders are not currently eligible under the scheme at this time.

Does the SME headcount have to be directly employed by the company, or can contractors be included?

For the purpose of this scheme, only employees will qualify towards to the headcount of the SME business.

What happens if the company headcount increases after registration to over 250 staff?

SME companies are asked to declare their headcount when initially registering for the Scheme. They are expected, and requested, to inform the Customer Support team if any company information changes that might deem the company ineligible.

Does the business need to be registered as a company with the CRO for at least 12 months to be eligible?

Yes.

Eligible Costs That Can be Claimed

Can my SME company reclaim the cost of training courses or training fees?

No, training fees are not included, this grant only applies to the costs as per the cost categories outlined.

What costs can be recovered by the Employer?

The SME can be reimbursed for a portion of an employee's salary costs for time spent attending live training (in-person or virtual) on eligible training programmes within working hours.

Costs will be calculated on the most recently published final weekly and hourly rates across all sectors, confirmed in the Central Statistics Office (CSO) Earnings and Labour Costs report. The current amount is €204.30 per day.

Are there any limitations to applying for the Grant due to De Minimis Funding Levels?

This Scheme is funded under De Minimis rules, certain limitations apply for a number of sectors:

• General De Minimis Thresholds: An undertaking can receive up to €300,000 funding over a rolling three-year period.
• Primary Agriculture Sector: The De Minimis aid threshold is €50,000 per undertaking over a rolling period of three years.
• Fisheries and Aquaculture Sector: The De Minimis aid threshold is €40,000 per undertaking over a period of three fiscal years.

Any SME that has reached its De Minimis Threshold over the three years prior to Application for the Grant will not be eligible to apply. For further information on De Minimis rules, click here or contact our helpdesk.

Application Process

How often can companies submit grant claims?

An SME applicant can make multiple applications during the Application Window.

For stand-alone training programmes the SME applicant should submit the claim only on completion of the programme.

For modular training programmes, the SME applicant can claim on the completion of one or more modules during the associated funding window, over the duration of the multi-year programme.

What are the funding and application timelines for the 2026 Scheme?

• Funding Window: 1st Sep 2026 to 31 December 2026. Training must be completed during this period to be eligible.
• Application Window: 1st Sep 2026 to 15 January 2027. Claims may be submitted up to 15 January 2027 for eligible training completed on or before 31 December 2026. 

Is funding guaranteed once the company meets the eligibility criteria?

The Upskill SME Training Grant Scheme is a pilot initiative for 2026 and operates within a fixed funding allocation. Eligible applications will be approved on a first-approved, first-funded basis until the available funding has been fully committed. Companies are therefore encouraged to register and submit applications as early as possible.

Will payments be made via bank transfer?

Each application submitted by a company will be evaluated. If an application is approved for payment based on the submission of all accurate and required information, the application will be progressed for payment. Payments will be processed and paid to the business bank account validated during the registration process.

Can claims be made only after completing the training?

Yes, for a stand- alone programme claims can only be made after training is completed, for modular training programmes, claims can be made on the completion of one or more modules or at programme completion during the associated funding window.

Can batch applications be made by SMEs (e.g., per month/quarter)?

Applications can be made once the training is complete and can be at a cadence suitable to the SME within the application deadline. Each instance of training must be a separate application.

What impact does this grant have on tax or VAT charges for the SME?

We advise each company to contact their financial advisor in relation to any taxation or VAT related queries. Companies should retain information according to their own needs and also per the requirements for De Minimis State Aid rules.

What evidence or documentation will an SME business applicant have to include for each application?

All documentation required is outlined in the Upskill SME Training Grant Guidelines within the Registration, Eligibility and Application sections.

What employee information will be collected as part of the application process?

Employee details that are included in the application process will include:

• Name
• Payslip for evidence of wage compensation (Redact all but the last three PPSN characters, employee name and wage period)
• Last 3 digits of PPSN

How will training completion be evidenced?

The Training Completion form is available on the Upskill SME Training Grant webpage. This form is completed by both the SME Applicant and the Skillnet Business Network Manager/National Initiative Manager or Training Provider and includes information about the trainee/employee and training provider and must be uploaded as part of each application.

Who can sign the Training Completion Form?

The employer or the appointed employer representative who registered for the Upskill SME Training Grant Scheme via the Skillnet Ireland Grant Management Application Portal can sign the Training Completion Form at the designated sections. The representatives may include (for example) the company’s Accountant, Human Resources Manager, Learning and Development Manager, or a member of the Senior Leadership Team with authority for expenditure. The representative will be required to confirm that they are an authorised person to complete and enter this data.

The appointed Skillnet Business Network Manager/ National Initiative Manager or Training Provider Owner/ Manager can sign the form in the designated section to verify the training completion. In the instance of multiple training providers within one training programme, best practice will be to request the appointed Skillnet Network Manager/National Initiative Training Manager to sign.

This form should be retained by the employer for record-keeping purposes in accordance with their company policies.

Will companies have to provide documentary evidence of employees of the company that have engaged in training?

Yes, applicants will need to upload redacted payslips for the relevant employees within the online application form.

How long will companies be required to retain these records?

SME companies should retain information according to their own needs and requirements as per De Minimis State Aid rules. Note that the granting authority will keep records of funds disbursed to each company for 10 years.

Training Type Eligibility

What training is eligible?

In order to be eligible, programmes must:

• Be on the approved programme list.
• Develop skills for AI readiness or new business capabilities in AI as its primary outcome. Programmes where AI forms only part of a programme content are not eligible. A list of relevant topics is included.
• Be a programme delivered through Skillnet Ireland Business Networks and National Initiatives, Education Training Boards or Higher Education Institutions.
• Be at least one day in duration (a "day" being defined as six hours).
• Take place during the employee's contracted working hours.
• Be delivered within the Republic of Ireland.
• Be delivered in-person (face-to-face at a physical location), virtually (live online delivered via video or audio conferencing), or via blended delivery. Self-paced or eLearning is not eligible.

Grant applicants must provide satisfactory evidence of training participation and completion.

Ineligible Training Programmes for this scheme are:

• Mandatory statutory training;
  • Health and Safety
  • Manual Handling
  • Fire Safety
  • First Aid
  • GDPR compliance training were undertaken solely to meet legal obligations
• Training required solely to maintain regulatory certification
• Apprenticeships
• Induction training
• Product-specific sales training
• Vendor demonstrations
• General recruitment activities
• Attendance at conferences, exhibitions, or trade shows where structured learning outcomes are absent

Does the training have to take place during the employee’s standard working hours (e.g., 9am - 5pm)?

Yes, there must be a direct cost to an employer. Salary costs claim must relate to training an employee undertakes within their standard work hours.

If the training is undertaken outside the employee's normal working hours, does this qualify?

No, the training needs to take place during the employee’s standard working hours to qualify.

Does the training have to be accredited to be eligible?

The Upskill SME Training Grant is available for both accredited (e.g., QQI) and non-accredited programmes.

What is the minimum training duration eligible for the scheme?

The training programme must be at least one (1) day. Where a programme consists of multiple sessions less than a half day in duration, the full programme will be considered.

How many hours is considered a full day?

One day of training must be at least 6-hour duration for the Upskill SME Training Grant.

Are virtual/online training programmes eligible for the scheme?

Yes. Online live/synchronous training is considered eligible training for the Upskill SME Training Grant.

Is in-company training eligible for the Scheme?

Training delivered by in-house employees is not eligible, including induction and mandatory training. In-company training is eligible in cases where an external trainer delivers the training, and this training takes place via a Skillnet Business Network, Skillnet National Initiative, ETB or HEI. The programme must be listed on the programme list.

Is coaching or mentoring eligible for the Scheme?

Coaching or mentoring that takes place as part of an eligible funded training programme is eligible. The formal time with the coach or mentor is considered eligible training for the Upskill SME Training Grant.

Are conferences considered eligible events?

Attendance at conferences is not considered to be eligible training for the Upskill SME Training Grant.

Are webinars considered eligible events?

Attendance at webinars is not considered to be eligible training for the Upskill SME Training Grant.

Is the cost recovery model predicated on completion of the course, a module, or a semester?

For stand-alone training programmes, the SME company should apply for a claim only on completion of the course.

For modular training programmes, the SME company should apply for a claim on the completion of one or more modules over the duration of the multi-year programme.

Evidence for each module completion will be required via the Training Completion Form issued to the company after a successful eligibility evaluation. More than one module can be claimed at any one time, provided the modules have been completed and evidence of same is submitted.

What is a Stand-Alone Training Programme?

A stand-alone training programme is a structured learning initiative designed to achieve specific learning outcomes independently, without being part of a broader course or curriculum. It focuses on a particular topic, skill set, or competency and is typically delivered in a single session or a short series of sessions. The duration of these programmes will be a minimum of a half day training and training will typically conclude within a calendar month.

What is a Modular Training Programme?

A modular programme is a structured educational offering that is divided into distinct modules, each covering a specific subject area or competency and may lead to a qualification such as a diploma, degree, or professional certification. The duration of these programmes (encompassing multiple modules) will typically be longer than one calendar month.

What does training completion mean?

Completion of a training programme/module means that the employee has:

• Attending 80% of all required training time via in-person, virtual, e-learning or blended learning.
• And has completed all assignment/project work, if applicable.

Other

How do I know if a training programme is eligible for the Grant?

Eligible programmes will be published on the approved programme list. For the 2026 iteration, this includes approved AI upskilling programmes delivered through Skillnet Ireland Business Networks and National Initiatives, as well as eligible HEI and ETB providers. Programmes must meet all Scheme eligibility criteria to qualify for support.