Revenue eBrief No. 021/26
28 January 2026
Exemption of certain profits arising from production, maintenance and repair of certain musical instruments
Tax and Duty Manual Part 07-01-43 provides guidance on the income tax exemption of certain profits arising from production, maintenance and repair of certain musical instruments.
This manual has been updated to reflect the extension of the scheme to 31 December 2028, as provided for by Finance Act 2025.