Deduction (Apprentices and Work Placements) Rules 2014 (Legal Notice 179 of 2014)

Applicable date

Applicable with effect from Year of Assessment 2015 with respect to work placements and

apprenticeships on or after 1 January 2014.

Eligible Persons

Employers (self employed and companies) who provide work placements or an apprenticeship.


The deduction available to eligible employers will be equivalent to Euro 600 for each work

placement and Euro 1,200 for each apprenticeship against the chargeable income of the


Mechanism of the Deduction

  •  The deduction is allowable only if the work placement or apprenticeship is for a continuous

duration of at least 6 months;

  •  In the case where the allowable deduction is not fully set off against taxable income during

the particular year, any unabsorbed deduction may be carried forward to be set off against

the taxable income of subsequent years;

  •  The deduction will be only allowed where the employer is not benefitting from any other

deduction or tax credit with respect to the said expenditure.