EU State aid rules
The EU State aid rules no longer apply to subsidies granted in the UK following the end of the transition period.
The United Kingdom remains bound by its international commitments, including subsidy obligations set out in the Trade and Cooperation Agreement (TCA) with the EU. BEIS guidance for public authorities can be found at https://www.gov.uk/government/publications/complying-with-the-uks-international-obligations-on-subsidy-control-guidance-for-public-authorities. All state aid declarations that form part of discretionary rate application are currently being reviewed in line with this guidance and you may need to consult your accountant if making a discretionary application to ensure you are compliant with the new rules.