Social Economy in Europe: Ireland
Table of contents
Note: The data presented in this table derive from the OECD country fact sheets and the European Commission DG GROW studies. Variations in scope, methodology and most recent available years may lead to differences in the headline figures across countries and with other sources.
Source: Data for Ireland relates to 2021 (CIRIEC; Euricse; European Innovation Council and SMEs Executive Agency (European Commission); Spatial Foresight, 2024[1]), except data on the share of women in the workforce in social enterprises (relating to 2022) (OECD CFS, 2023[2]), the estimated direct expenditure of charitable organisations (relating to 2018) (OECD CFS, 2023[2]), social enterprises’ total income (OECD CFS, 2023[2]) and the involvement with any social economy organisation as a volunteer relating to 2020-2025 (European Commission, 2025[3]).
There is no specific framework law in Ireland defining the social economy. The “Trading for Impact: National Social Enterprise Policy 2024-2027” serves as the main policy framework social enterprises, but there is no separate legal form or status for the latter. Most social enterprises register as Companies Limited by Guarantee (CLG), under the Companies Act 2014, or as co-operatives, under the Industrial and Provident Societies (IPS) Acts (1893). Several register as charities under the Charities Act of 2009. The Co-operative Societies Bill of 2022, aimed at updating legislation on co-operatives, is currently under development.
Institutions
The Department of Rural and Community Development (DRCD) oversees social economy policy. The work of the department is complemented by the Department of Enterprise, Trade and Employment (DETE) as responsible for co-operatives, the Department of Finance and Central Bank, as responsible for credit unions, and the Department of Finance and the Department of Social Protection, as responsible for social finance (OECD, 2023[4]; OECD CFS, 2023[2]).
Other national agencies, such as the Charities Regulatory Authority and the Department of Justice, are involved in social economy policy on an ad hoc basis. The Social Inclusion and Community Activation Programme (SICAP), managed by Pobal on behalf of the DRCD aims to reduce poverty and promote social inclusion. It was co-funded by the DRCD and the European Social Fund under the Programme for Employability, Inclusion and Learning (PEIL) 2014-2020 and supports social enterprises through targeted funding. It is locally managed by 33 Local Development Companies (LDCs) with support from local authorities. Pobal is a non-profit body; it oversees the programme's implementation and tracks programme’s data (OECD, 2023[4]).
Competence
While there is no specific framework law defining the social economy, the “Trading for Impact: National Social Enterprise Policy 2024-2027”, adopted in 2024 provides strategic direction and support for social enterprises (Department of Rural and Community Development, 2024[5]). The policy outlines five key objectives for social enterprise: to build awareness, to grow and sustain it, to support the green transition, to encourage national and international engagement and to measure impact. It builds on previous policies such as the National Social Enterprise Policy (2019-2022) (Department of Rural and Community Development, 2024[5]). The White Paper on Enterprise 2022–2030 further integrates social enterprises into Ireland’s industrial strategy, recognising their dual role in service delivery and regional job creation (Department of Enterprise, Trade and Employment, n.d.[6]).
This national policy is complemented by several other national policies. The Sustainable, Inclusive and Empowered Communities 2019-2024 strategy, the National Volunteering Strategy 2021-2025 and the Rural Development Policy 2021-2025 all include mention of the importance of social enterprises (Department of Rural and Community Development, 2021[7]; Department of Rural and Community Development, 2020[8]; Department of Rural and Community Development, 2019[9]).
There is no tailored legal status for social enterprises under Irish law, but social enterprises can take several legal forms. Most social enterprises register as Companies Limited by Guarantee (CLG), under the Companies Act 2014, or as cooperatives, under the Industrial and Provident Societies (IPS) Acts (1893) (Department of Enterprise, Trade and Employment, 2022[10]).
Rethink Ireland provides cash grants and business support nationally, which also target social enterprises. The Department of Rural and Community Development provides funding for the Dormant Accounts Fund, key to the development and maintenance of the Social Innovation Fund. Rethink Ireland has also established a partnership with additional departments such as the Department of Children and Youth Affairs and the Department of Employment Affairs and Social Protection (Rethink Ireland, 2025[11]). Beyond government support, corporate partners and philanthropic foundations also support its action. The organisation also has physical bases in Galway, Cork and Dublin where they hold events, seminars and Accelerator programmes to support social innovations across the country.
Institutions
Ireland is a unitary country with a centralised government. Its three Regional Assemblies have powers related to spatial planning and economic development. Their activities are borne by their local authorities, which manage local services and economic development within their areas (European Committee of the Regions, n.d.[12]).
At the subnational level, social economy policy is supported by local authorities and regional bodies such as the Local Enterprise Offices (LEOs), which operate under the Department of Enterprise Trade and Employment. LEOs support businesses through financial support in the form of grants and funding. Their grants are targeted to export-focused companies and not to locally trading companies. However, social enterprises receive LEO’s support through funding schemes or advisory programmes (OECD, 2023[4]).
Competence
The Regional Assemblies (Northern and Western, Southern, Eastern and Midland) incorporate social economy objectives into Regional Spatial and Economic Strategies (RSES). These strategies incorporate references to the social economy through their focus on inclusive growth, community-driven development and the strengthening of rural communities. Additionally, social enterprises receive support from organisations like the Irish Social Enterprise Network and the Department of Rural and Community Development, which oversees national social economy initiatives in collaboration with local and regional stakeholders.
Regional authorities responsible for economic, social and cultural development are also engaged in supporting social enterprises. For example, Údarás na Gaeltachta, the regional authority responsible for ensuring that Irish remains the main communal language of the Gaeltacht, includes a Social Enterprise Development Strategy, a Gaeltacht Social Enterprise Programme (G-SEP) focused on mentorship and training, and financial support schemes for social enterprises (Malone, 2023[13]; Údarás na Gaeltachta, 2019[14]).
Some regions operate specific programmes relevant to social enterprise promotion. In North Kerry, the local development company, North, East and West Kerry Development (NEWKD), runs the Community Vibrancy Awards (North East West Kerry Development Programme, 2019[15]). In 2022, the Western Development Commission (WDC) launched a survey to assess the size and scope of the social enterprise sector across its region (Clare, Donegal, Galway, Leitrim, Mayo, Roscommon, and Sligo). The main objective of this data compilation effort is to establish a WDC social enterprise database to inform government policy and foster the development of the sector (WDC, n.d.[16]).
Institutions
Local authorities play a key role in supporting social enterprises and the broader social economy. Local authorities integrate social enterprises into Local Economic and Community Plans (LECPs) and these are implemented through Community and Economic Development units. Local Development Companies are non-profit organisations that work at the local level to promote community and economic development, particularly in rural and disadvantaged areas. Additionally, Local Enterprise Offices, which operate within local authorities, can offer funding, mentoring, and business development support to social enterprises.
Several city and county councils have dedicated initiatives for social enterprises whose Community and Development Units are particularly active. For example, Dublin City Council has a Social Enterprise Grant Scheme, while Cork City Council and Limerick City and County Council support social enterprises through tailored funding and networking opportunities.
Competence
Local Enterprise Offices provide funding, training, and advisory services for small businesses, which could also benefit social enterprises. Dublin City Council has a Social Enterprise Grant and Award Scheme and runs initiatives supporting social enterprises (Irish Social Enterprise Network, 2019[17]). The annual award was established by Inner City Enterprise (ICE) and Dublin City Council with the support of the Local Enterprise Office Dublin City, in 2015, and each year a fund of approximately EUR 60 000 is distributed among innovative social enterprises (Inner City Enterprise, 2025[18]).
Some city councils have enacted specific projects for the social economy and social innovation. For example, Cork City Council was part of a European Commission (Interreg Atlantic Area Programme) funded project called “The Atlantic Social Lab” with activities in the Cork locality specifically focused on training and networking events for social enterprises to access advice, learn about available support and provide feedback on their experiences (Atlantic Social Lab, n.d.[19]; Cork City Lab, n.d.[20]).
Several formal mechanisms are in place to support co-ordination and dialogue across governmental and non-governmental stakeholders. The National Social Enterprise Policy highlights the importance of national and cross-government co-ordination as well as regional and local authority level co-ordination. These priorities are outlined under policy objective 4, reinforcing the commitment to a cohesive approach to social enterprises’ support. The policy also references the establishment of a “stakeholder engagement group” to provide oversight for the policy (Department of Rural and Community Development, 2024[5]).
Across multiple public authorities and/or levels of government
The Economic Policy Unit and the Social Dialogue Unit under the Department of the Taoiseach support cross-governmental collaboration on economic policy and social dialogue. They liaise with other government departments, cabinet committees and relevant national programmes (Department of the Taoiseach, 2023[21]). The Social Dialogue Unit includes the Labour Employer Economic Forum which is sponsored by the Minister for Finance, the Minister for Public Expenditure and Reform, and the Minister for Business, Enterprise and Innovation, and acts as a formal structure for social dialogue between government, trade unions and employer representatives.
The Irish Local Development Network is the umbrella body of the local development companies across the country (Irish Local Development Network, 2020[22]). It supports these bodies through advocacy, research, training and networking, and it provides a directory of all LDCs. It also supports the implementation of a wide variety of programmes, including LEADER, Social Inclusion Community Activation Programme, Local Employment Service, Jobs Clubs and Back to Work Enterprise Allowance.
With social economy representatives
Two main networks exist at the national level to represent the social enterprises in Ireland. Social Enterprise Republic of Ireland (SERI) is a national organisation established by social enterprises and supporting agencies to advocate for, represent and promote social enterprises (SERI, n.d.[23]). The organisation collaborates with the national government (e.g. launch of a pilot project to investigate the challenges and merits of voluntary accreditation for social enterprises in Ireland with the DRCD) (SERI, 2024[24]). The Irish Social Enterprise Network provides advocacy, network opportunities, training and a variety of useful resources (Irish Social Enterprise Network, n.d.[25]). It also includes a National Social Enterprise Policy Implementation Group, chaired by the Department of Rural and Community Development (Irish Social Enterprise Network, n.d.[26]). Finally, the Wheel is Ireland’s national association of charities and community groups. It provides advocacy, advice and networking for charities and other relevant entities (The Wheel, n.d.[27]).
Since 2019, Social Enterprise Dublin has acted as a consortium of social enterprises to offer support to social enterprises in the region. Their activities include events, network building, training and funding (Social Enterprise Dublin, n.d.[28]). They work collaboratively with national government – for example, the 2021 ARISE Scheme aimed to build awareness of social enterprise with support from DRCD (Social Enterprise Dublin, n.d.[29]).
Social Entrepreneurs Ireland provides support to social enterprises through mentorship, training and direct and indirect funding. Their actions are supported by grants from the Government Dormant Accounts, administered by Pobal, and private individuals and companies (Social Entrepreneurs Ireland, 2023[30]).
Community Resources Network Ireland (CNRI) is an Irish network focused on community-led reuse and recycling initiatives. Funded by the Department of the Environment, Climate and Communications, CRNI promotes resource efficiency and circular economy practices at both the national and local level. Their action focuses on the support and advocacy for the development of social enterprises engaged in the circular economy (CNRI, n.d.[31]).
Support from the public sector
The Irish government has introduced various financial instruments to boost the social economy sector, leveraging cross-sectoral partnerships. For instance, the DRCD-managed Dormant Accounts Fund (DAF) supports social economy entities through unclaimed bank assets (Pobal, n.d.[32]). Another example is the Social Finance Foundation (SFF), a public-private partnership between the government, Irish banks, and the European Investment Bank, which channels affordable loans to social enterprises through partner lenders (Social Finance Foundation, n.d.[33]).
Other public actors, while not exclusively focused on social economy entities, also contribute to promoting the sector. Enterprise Ireland, a governmental development agency that operates under DETE, supports high-growth enterprises across the country by providing funding, advisory support and access to international markets. Following the recognition of social enterprises in the White Paper on Enterprise, these entities are included in Enterprise Ireland’s policies and actions, though engagement remains limited (Enterprise Ireland, n.d.[34]).
Support from the private sector
Private organisations provide training and capacity-building programmes to strengthen social economy organisations. Social Entrepreneurs Ireland (SEI), a non-profit organisation founded in 2004, has supported over 600 social entrepreneurs since its inception, offering various structured programmes and services. For instance, its Impact Programme, a nine-month accelerator programme designed to support entrepreneurs, provides mentorship, consultancies and funding (Social Entrepreneurs Ireland, n.d.[35]). Another example is the Ideas Academy, a three-month initiative that provides social entrepreneurs with the knowledge and tools to launch innovative ideas, after which they may apply for seeding funds of EUR 20 000 (Social Entrepreneurs Ireland, n.d.[36]). The Wheel, a national association of community and voluntary organisations established in 1999, offers a range of training programmes and guidance services for its members, alongside its umbrella and network activities. Their website also serves as a central hub for valuable information and resources targeted to social economy entities (The Wheel, n.d.[37]).
Financial support is provided by a range of private-sector and civil society actors across Ireland, which often work in tandem with public initiatives. Rethink Ireland, a non-profit fund founded through a public-private partnership, provides grants and comprehensive business development support for social enterprises, including mentoring, training and impact measurement tools. Its funding model is based on blended finance mechanisms, an innovative approach in Ireland that has significantly increased the financial resources available for social enterprises (Rethink Ireland, n.d.[38]).
Non-governmental financial intermediaries, such as community development financial institutions (also known as social lenders) also play a fundamental role in supporting the social economy. For instance, Clann Credo has provided over EUR 215 million in social finance funds since 1996 to community groups, volunteer organisations, sports clubs, climate action initiatives, social enterprises and social housing (RTE, 2024[39]). Similarly, Community Finance Ireland has committed more than EUR 100 million to various social economy organisations across the country (Community Finance Ireland, n.d.[40]). Another notable example is the Community Foundation Ireland, a philanthropic charity that offers grants to voluntary, community and charitable entities since 2000, awarding more than EUR 140 million in grants to support social initiatives (RTE, 2024[41]).
Strategies, plans and legal frameworks
Local authorities in major Irish cities are integrating the social economy into local strategies and action plans. For instance, the Galway’s Local Economic and Community Plan (2024-30) includes commitments to foster an environment conducive to innovation and entrepreneurship, including community and social enterprise initiatives (Galway County, n.d.[42]).
Cities and counties also publish guidance documents, which provide practical information to support social enterprises. For instance, the Public Participation Network of Kilkenny developed a comprehensive guide for social enterprises in Ireland, aiming to support them by providing resources and facilitating engagement with local councils (Kilkenny Public Participation Network, 2024[43]).
Support from the public sector
Local actors, co-ordinated at the national level, actively contribute to the promotion and development of social enterprises. Although part of a nationally co-ordinated network, 31 Local Enterprise Offices (LEOs) operate at the local level across Ireland, to ensure that national enterprise policies are effectively implemented at the local level (Local Enterprise Office, n.d.[44]). LEOs also participate in projects supporting and promoting social enterprises, such as the ENFUSE project under the LEO in Dublin. The project seeks to establish a support tool that connects local businesses, including social enterprises, in collaboration with master's students, to address societal challenges and increase visibility. (Local Enterprise Office, n.d.[45]).
Local authorities also use community development structures to reach social economy entities. Every county and city has a Local Community Development Committee (LCDC) and a Public Participation Network (PPN), which local councils rely on to disseminate information on funding opportunities, while also frequently collaborating with local development companies to deliver targeted support (Community Division of the Department of Housing, Planning, Community and Local Government, 2016[46]) (Department of Rural and Community Development, 2020[47]).
Support from the private sector
Various private, community and cross-sector actors strengthen the social economy ecosystem. Dublin’s Inner City Enterprise (ICE), established in 1992, is a non-profit organisation that support unemployed, young individuals and social entrepreneurs in starting and developing their own business. ICE also provides microloans between EUR 1 000 and 5 000 for viable new enterprises, as well as loans of up to EUR 25 000 in partnership with Micro Finance Ireland (Inner City Enterprise, n.d.[48]). Another example is Partas, a social enterprise based in Tallaght, Dublin, which fosters inclusive community development through entrepreneurship and social innovation. It provides affordable workspace and support services to local entrepreneurs through four enterprises in Tallaght, while also conducting community employment programmes (Partas, n.d.[49]).
Community Business Centres (CBC), often established in areas of low employment and population rates, are central to Ireland's local development strategy. These centres are part of the Community Enterprise Association Ireland (CEAI), a network of over 270 enterprises, Ireland-funded community enterprise centres, co-working locations, and flexible working spaces across the country.
Definition of public interest
The concept of “public benefit” in Ireland is embodied in the charitable status as defined in the Charities Act 2009, section 2 (Republic of Ireland, 2009[50]). A charitable organisation must:
Have exclusively charitable purposes, such as the prevention or relief of poverty, the advancement of education or religion, or other activities benefiting the community.
Must provide a clear public benefit and not be an excluded body (e.g. political parties, trade unitions, chambers of commerce).
Economic activities
Charities in Ireland may engage in economic activities, provided that:
The trade is exercised in the course of carrying out the primary purpose of the charity, according to the Taxes Consolidation Act 1997, Section 208(2)(b)(i) (Republic of Ireland, 1997[51])
The work related to the trade is mainly conducted by beneficiaries of the charity, according to the Taxes Consolidation Act 1997, Section 208(2)(b)(ii) (Republic of Ireland, 1997[51])
Charitable organisations must submit an annual report to the Charities Regulator within 10 months after the end of the financial year according to article 52 of the Charities Act 2009 (Republic of Ireland, 2009[50]). The report must include an annual statement of accounts or a statement of assets and liabilities. Charities with turnover exceeding EUR 100 000 must submit audited financial statements to Revenue. Reports filed by companies are publicly available via the Companies Register (European Commission, 2023[52]).
References
[19] Atlantic Social Lab (n.d.), Atlantic Social Lab - Homepage, http://www.atlanticsociallab.eu/.
[1] CIRIEC; Euricse; European Innovation Council and SMEs Executive Agency (European Commission); Spatial Foresight (2024), Benchmarking the socio-economic performance of the EU social economy, https://doi.org/10.2826/880860.
[31] CNRI (n.d.), CNRI - Homepage, https://crni.ie/about-crni/.
[46] Community Division of the Department of Housing, Planning, Community and Local Government (2016), Revised Guidelines for the Operation of Local Community Development Committees, https://assets.gov.ie/3518/281118173519-f678a0f50ea64eff8a2f7dd9808285b6.pdf.
[40] Community Finance Ireland (n.d.), Community Finance Ireland’s Social Value Analysis Report 2023, https://communityfinanceireland.com/publication/community-finance-irelands-social-value-analysis-report-2023/ (accessed on April 2025).
[20] Cork City Lab (n.d.), Social Enterprise Initiatives - Atlantic Social Lab, https://www.corkcity.ie/en/council-services/services/community/community-initiatives/social-enterprise-initiatives/#:~:text=Cork%20City%20Council%20is%20part,to%20key%20growing%20social%20issues.
[10] Department of Enterprise, Trade and Employment (2022), “Government approves the drafting of ground-breaking legislation for the Co-operative sector”, https://www.gov.ie/en/department-of-enterprise-trade-and-employment/press-releases/government-approves-the-drafting-of-ground-breaking-legislation-for-the-co-operative-sector/#:~:text=A%20widely%20used%20definition%20is,with%20Co%2Doperatives%20in%20Irela.
[6] Department of Enterprise, Trade and Employment (n.d.), White Paper on Enterprise 2022-2030, https://enterprise.gov.ie/en/publications/publication-files/white-paper-on-enterprise-2022-2030.pdf.
[5] Department of Rural and Community Development (2024), Trading for Impact: National Social Enterprise Policy 2024-2027, https://www.gov.ie/en/department-of-rural-and-community-development/policy-information/trading-for-impact-national-social-enterprise-policy-2024-2027/.
[7] Department of Rural and Community Development (2021), Our Rural Future: Rural Development Policy 2021-2025, https://www.gov.ie/en/department-of-rural-and-community-development/publications/our-rural-future-rural-development-policy-2021-2025/#:~:text=Our%20Rural%20Future%20represents%20the%20Irish%20Government%E2%80%99s%20blueprint,and%20opportunity%20for%20peop.
[8] Department of Rural and Community Development (2020), National Volunteering Strategy 2021-2025, https://www.gov.ie/en/department-of-rural-and-community-development/publications/national-volunteering-strategy-2021-2025/#:~:text=The%20National%20Volunteering%20Strategy%20%282021%20-%202025%29%20sets,relation%20to%20the%20volunteers%20and%20the%20volun.
[47] Department of Rural and Community Development (2020), Public Participation Networks, https://www.ppntipperary.ie/wp-content/uploads/2021/07/PPN-Handbook-Nov-2020.pdf.
[9] Department of Rural and Community Development (2019), Sustainable, Inclusive and Empowered Communities - A five-year strategy to support the community and voluntary sector in Ireland 2019-2024, https://assets.gov.ie/26890/ff380490589a4f9ab9cd9bb3f53b5493.pdf.
[21] Department of the Taoiseach (2023), Principal Officer, Economic Policy Unit, https://www.gov.ie/en/department-of-the-taoiseach/roles/principal-officer-economic-policy-unit/.
[34] Enterprise Ireland (n.d.), About Enterprise Ireland, https://www.enterprise-ireland.com/en/about-enterprise-ireland (accessed on April 2025).
[3] European Commission (2025), “Social economy in the life of Europeans - Éire/Ireland”, https://europa.eu/eurobarometer/surveys/detail/3356.
[52] European Commission (2023), “Relevant taxation frameworks for Social Economy Entities”.
[53] European Commission (2020), Social enterprises and their ecosystems in Europe. Comparative synthesis report, https://social-economy-gateway.ec.europa.eu/document/download/36c89e9b-63e9-41a4-aa41-4f3fc89a24c8_en?filename=Thematic_discussion_paper_WS1_0.pdf.
[12] European Committee of the Regions (n.d.), Division of powers - Ireland, https://portal.cor.europa.eu/divisionpowers/Pages/Ireland-intro.aspx.
[42] Galway County (n.d.), Local Economic and Community Plan 2024-2030, https://www.galway.ie/en/media/Galway%20County%20LECP%202024-2030.pdf.
[18] Inner City Enterprise (2025), ICE is delighted to announce the Dublin City Social Enterprise Awards 2025 – Launch Date 3rd March, https://innercityenterprise.com/dublin-city-social-enterprise-awards-2025/#:~:text=The%20Dublin%20City%20Social%20Enterprise%20Awards%20aim,develop%20their%20activities%2C%20increase%20their%20social%20impact.
[48] Inner City Enterprise (n.d.), About us, https://innercityenterprise.com/about-us (accessed on April 2025).
[22] Irish Local Development Network (2020), Irish Local Development Network - Homepage, https://ildn.ie/.
[17] Irish Social Enterprise Network (2019), Dublin City Social Enterprise Awards, https://www.socent.ie/grant-scheme/#:~:text=The%20Social%20Enterprise%20Grant%20Scheme,for%20Owners/Directors/Shareholders.
[25] Irish Social Enterprise Network (n.d.), Irish Social Enterprise Network - Homepage, https://www.socent.ie/.
[26] Irish Social Enterprise Network (n.d.), National Social Enterprise Policy Implementation Group (2019 – 2022), Calls for Expressions of Interest, https://www.socent.ie/implementation-group-national-social-enterprise-policy/#:~:text=The%20Policy%20commits%20to%20establishing,bodies%2C%20and%20social%20enterprise%20stakeholders.
[43] Kilkenny Public Participation Network (2024), A Guide to Social Enterprises in Kilkenny.
[44] Local Enterprise Office (n.d.), About us, https://www.localenterprise.ie/About-Us/ (accessed on April 2025).
[45] Local Enterprise Office (n.d.), ENFUSE, https://www.localenterprise.ie/DublinCity/Enterprise-Development/ENFUSE/ (accessed on April 2025).
[13] Malone, M. (2023), “Údarás na Gaeltachta launches support schemes for social enterprise”, https://www.galwaydaily.com/news/udaras-na-gaeltachta-launches-support-schemes-for-social-enterprise/.
[15] North East West Kerry Development Programme (2019), Community Vibrancy Awards, https://newkd.ie/community-vibrancy-awards/.
[4] OECD (2023), “Boosting Social Entrepreneurship and Social Enterprise Development in Ireland: In-depth policy review”, OECD Local Economic and Employment Development (LEED) Papers, No. 2023/20, OECD Publishing, Paris, https://doi.org/10.1787/3115bcb6-en.
[2] OECD CFS (2023), Ireland - Country Fact Sheet, https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/social-economy-and-social-innovation/country-fact-sheets/country-fact-sheet-ireland.pdf.
[49] Partas (n.d.), Enterprise Centres, https://www.partas.ie/enterprise-centers (accessed on April 2025).
[32] Pobal (n.d.), Dormant Accounts Fund (DAF), https://www.pobal.ie/programmes/dormant-accounts-fund-daf/ (accessed on April 2025).
[50] Republic of Ireland (2009), Charities Act, https://www.irishstatutebook.ie/eli/2009/act/6/enacted/en/html (accessed on 1 July 2025).
[51] Republic of Ireland (1997), Taxes Consolidation Act, https://www.irishstatutebook.ie/eli/1997/act/39/enacted/en/html (accessed on 1 July 2025).
[11] Rethink Ireland (2025), Rethink Ireland - Homepage, https://rethinkireland.ie/.
[38] Rethink Ireland (n.d.), About Us, https://rethinkireland.ie/about-us/ (accessed on April 2025).
[41] RTE (2024), About Community Foundation Ireland, https://www.rte.ie/eile/toy-show-appeal/2023/1115/1416587-about-community-foundation-ireland/ (accessed on April 2025).
[39] RTE (2024), Clann Credo provides over €215m in social finance since 1996, https://www.rte.ie/news/business/2024/0913/1469859-clann-credo-provides-over-215m-in-social-finance/ (accessed on April 2025).
[24] SERI (2024), Social Enterprise Verification - Pilot Programme, https://www.socialenterprise.ie/verification.
[23] SERI (n.d.), Social Enterprise Republic of Ireland - Homepage, https://www.socialenterprise.ie/.
[29] Social Enterprise Dublin (n.d.), Awareness Raising Initiatives for Social Enterprise, https://socialenterprisedublin.ie/awareness-raising-initiatives-for-social-enterprise-arise-scheme-2021/.
[28] Social Enterprise Dublin (n.d.), Social Enterprise Dublin - Homepage, https://socialenterprisedublin.ie/.
[30] Social Entrepreneurs Ireland (2023), Annual Report 2023, https://www.socialentrepreneurs.ie/wp-content/uploads/2024/08/SEI_AnnualReport_2023.pdf?_gl=1*1r0qnct*_up*MQ..*_ga*MTIzNzU3NzU4Mi4xNzQzNDA5ODYz*_ga_PKEMVZBMB9*MTc0MzQwOTg2Mi4xLjEuMTc0MzQxMDA5OC4wLjAuMA.
[36] Social Entrepreneurs Ireland (n.d.), Ideas Academy, https://www.socialentrepreneurs.ie/our-programmes/ideas-academy/ (accessed on April 2025).
[35] Social Entrepreneurs Ireland (n.d.), Impact Programme, https://www.socialentrepreneurs.ie/our-programmes/impact-programme/ (accessed on April 2025).
[33] Social Finance Foundation (n.d.), About SFF, https://sff.ie/ (accessed on April 2025).
[37] The Wheel (n.d.), About us, https://www.wheel.ie/about-us (accessed on April 2025).
[27] The Wheel (n.d.), The Wheel - Homepage, https://www.wheel.ie/.
[14] Údarás na Gaeltachta (2019), Social Enterprise Development Strategy, https://udaras.ie/assets/uploads/2019/10/Straitéis-Fiontair-Shóisialta-BÉARLA-Web.pdf.
[16] WDC (n.d.), Social Enterprise, https://westerndevelopment.ie/key-projects/social-enterprise/.
This work is published under the responsibility of the Secretary-General of the OECD and the President of the European Commission. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the OECD Member countries or of the European Union.
The names of countries and territories and maps used in this joint publication follow the practice of the OECD.
This document was produced with the financial assistance of the European Union. The views expressed herein can in no way be taken to reflect the official opinion of the European Union.
This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.
Note by the Republic of Türkiye
The information in this document with reference to “Cyprus” relates to the southern part of the Island. There is no single authority representing both Turkish and Greek Cypriot people on the Island. Türkiye recognises the Turkish Republic of Northern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of the United Nations, Türkiye shall preserve its position concerning the “Cyprus issue”.
Note by all the European Union Member States of the OECD and the European Union
The Republic of Cyprus is recognised by all members of the United Nations with the exception of Türkiye. The information in this document relates to the area under the effective control of the Government of the Republic of Cyprus.
@OECD 2025
Attribution 4.0 International (CC BY 4.0)
This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence https://creativecommons.org/licenses/by/4.0/.
Attribution – you must cite the work.
Translations – you must cite the original work, identify changes to the original and add the following text: In the event of any discrepancy between the original work and the translation, only the text of original work should be considered valid.
Adaptations – you must cite the original work and add the following text: This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed in this adaptation should not be reported as representing the official views of the OECD or of its Member countries.
Third-party material – the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and for any claims of infringement. You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.
Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court.
← 1. Under the General Scheme of the Bill (Head 9), co-operatives registering will be required to adhere to the Co-operative principles, such as “democratic member control” (one member one vote), etc. The co-operative principles are principles adopted as part of the Statement on the Co-operative Identity, Values and Principles by the General Assembly of the International Co-operative Alliance in 1995.
← 2. Charities, which are trading (such as for example selling publications or operating a restaurant) are obliged to register for VAT if they exceed the threshold for registration (EUR 37 500 for the supply of services or EUR 75 000 for the sale of goods as of February 2025).