What transparency obligations does the 2026 UK/EU Treaty impose on Gibraltar for state aid measures?
Short answer
Under Article 203 of the 2026 UK/EU Treaty, Gibraltar must publish key details of state aid within six months of granting it. For tax measures, publication may occur within one year of the tax declaration deadline, and amounts may be disclosed as ranges, increasing public and EU scrutiny.
Detailed answer
The published information must include:
- the legal basis
- the policy objective
- the recipient name, where available
- the date and duration of the aid
- the amount of aid
These transparency rules apply broadly and are designed to ensure accountability and allow monitoring by the other Party. For tax-based aid, slightly longer deadlines and the possibility of reporting ranges recognise practical and confidentiality considerations.
Status: the Agreement has been provisionally applied since 15 July 2026, pending formal ratification.