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Revenue eBrief No. 230/23

23 October 2023

Taxation issues for registered farm partnerships

Tax and Duty Manual Part 23-02-09 which deals with taxation issues for registered farm partnerships has been updated:

  • to reflect the amendment in Finance Act 2022 which provides that in order for young trained farmers to avail of the enhanced stock relief rate of 100%, they must be the holder of a trained farmer qualification within the meaning of section 654A TCA 1997.
  • to reflect the amendment in Finance Act 2023 to extend the availability of the relief to accounting periods ending on or before 31 December 2024.

Foilsithe: 23 Deireadh Fómhair 2023 Priontáil an leathanach seo

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