Revenue eBrief No. 010/20
14 January 2020
Capital Gains Tax (CGT) Farm Restructuring Relief
Tax and Duty Manual Part 19-07-03b has been updated to reflect amendments to CGT farm restructuring relief in Finance Acts 2017 and 2018. These amendments were to enable the cost of the relief to be calculated so that Ireland can comply with State Aid reporting requirements. In addition, the manual has been updated to reflect the amendment in Finance Act 2019 extending the completion of the first restructuring transaction from 31 December 2019 to 31 December 2022.