Part 23

Farming and Market Gardening

• Part 23-01-02The contents of this manual are no longer relevant.

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• Part 23-01-05Income tax: restriction of relief for losses in farming or market gardening (Section 662)

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• Part 23-01-07Farm buildings allowances (section 658)

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• Part 23-01-08Farming - Death Cases Commencement/Cessation
• Part 23-01-09Bloodstock Valuation of Foals
• Part 23-01-10
  Farmers and the Taxation of certain farm payments
  This manual is currently unavailable as it is being updated.
• Part 23-01-23Relief for certain income from leasing of farm land (Section 664)

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• Part 23-01-25Farming- Green Low- Carbon Agri-Environment Scheme

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• Part 23-01-31Corporation Tax restriction of relief for losses in farming or market gardening. (Section 663)
• Part 23-01-32Farming: Spouse trading in partnership
• Part 23-01-34Income Averaging of Farm Profits. Section 657 TCA 1997

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• Part 23-01-35
  Taxation of Farm Payments - Basic Payment Scheme
  This manual is currently unavailable as it is being updated.
• Part 23-01-36Relief for increase in carbon tax on farm diesel

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• Part 23-01-37Farming accelerated allowances for capital expenditure on slurry storage [Section 658A TCA 1997]
• Part 23-02-01Stock relief - young trained farmers (section 667B)

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• Part 23-02-02Stock relief - farming trades (section 666)

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• Part 23-02-07Compulsory Disposals of Livestock
• Part 23-02-08Tax Treatment of Animal Leasing
• Part 23-02-09Taxation Issues for Registered Farm Partnerships

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• Part 23-02-10Share Farming
• Part 23-02-11Tax credit for succession farm partnerships (Section 667D)
• Part 23-05-01Tax treatment of payments received under the Brexit Voluntary Permanent Cessation Scheme