Revenue eBrief No. 020/24

12 January 2024

Farming: Tax treatment of Green, Low-Carbon, Agri-Environmental Scheme (GLAS)

Tax and Duty Manual Part 23-01-25 - Farming: Tax treatment of Green, Low-Carbon, Agri-Environmental Scheme (GLAS) - has been updated to reflect that the scheme ended on 31 December 2022.