Electricity Production
25/07/1996
Query
Whether the production of electricity by means of wind power would qualify for manufacturing relief.
Decision
Accepted. See Dtx/6419/95 production of electricity using both gas and distillate oil. Ir 10441/1970/92 (Hydro electric power),Dtx/6513/97 turf burning power stations and 319.6 from landfill gas. In all these cases the relief was granted.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:6338/96