Recycled waste
26/11/1996
Query
Whether a process to convert wastewater sludge to a granular fertiliser would constitute a manufacturing process. The process involves the addition of lime and cement kiln dust and the subjecting of it to various temperature and drying procedures. The sludge is bought from local authorities, processed and sold to the horticultural/agricultural industry.
Decision
Allowed.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:6468/96