Peat products
27/07/1989
Query
Whether the following qualify for manufacturing relief: 1.Machine processing of peat and the addition of fertiliser, lime and sand to produce horticultural products.2.Processing and blending to affect moisture content and screening to remove debris to produce a consistant product.
Decision
1. Allowed. 2. Disallowed. Not sufficient change in character of the product.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:1501/91