Revenue eBrief No. 84/18

09 May 2018

Relief for certain income from leasing of farm land

Section 664 of the Taxes Consolidation Act 1997 (TCA) provides for a relief for certain income from the leasing of farm land.

Tax and Duty Manual Part 23-01-23 has been updated to take account of the anti-avoidance measure included in section 664(8) of the TCA.