Revenue eBrief No. 145/20
31 July 2020
Relief for increase in carbon tax on farm diesel (section 664A TCA 1997)
Section 664A of the Taxes Consolidation Act 1997 provides for relief for expenditure incurred by farmers in respect of an increase in the carbon tax on farm diesel. Tax and Duty Manual Part 23-01-36 has been created to explain how the relief operates.