Revenue eBrief No. 127/19

27 June 2019

Relief for certain income from leasing of farm land

Tax and Duty Manual Part 23-01-23 sets out guidance on the operation of section 664 of the Taxes Consolidation Act 1997, which provides for tax relief for certain income from leasing of farm land. 

A number of examples in the manual have been updated to clarify how the relief is calculated. The formatting has also been updated.