Meat Processing
02/08/1994
Query
Whether activities carried out in an EU approved plant qualifies for manufacturing relief.Livestock purchased and slaughtered, waste offal removed, meat deboned, treated with preservatives, carved and stored in refridgerated unit.
Decision
Allowed. The slaughter of animals and their further processing, in an EU approved establishment in accordance with European Union (Fresh Meat) regulations 1987 is allowed for the purposes of the 10% schem. Outside of these establishments the process will qualify only if it meets the general test for manufacturing. Qualifying categories of processing would include the manufacture of sausages, puddings, cooked meats, rashers, pork etc. Processes where cutting only is involved would not qualify. The slaughter of animals and processing into cuts of meat would qualify.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:6078/94