Revenue eBrief No. 226/25

01 December 2025

Tax and Duty Manual Part 04-05-05 - Guidance for Trading Lessors of Certain Short-Life Plant and Machinery Assets

Tax and Duty Manual Part 04-05-05 - Guidance for Trading Lessors of Certain Short-Life Plant and Machinery Assets has been updated to:

  • reflect the transfer of general content relating to finance and operating leases to Tax and Duty Manual Part 04-06-04 - Leasing of Machinery or Plant – General Principles of Taxation,
  • remove now obsolete material relating to the taxation of specified assets.