Revenue eBrief No. 117/26

04 August 2026

Capital Gains Tax (CGT) Farm Restructuring Relief

Tax and Duty Manual Part 19-07-03b has been updated to reflect the amendments made to section 604B of the Taxes Consolidation Act 1997 by way of section 52 of Finance Act 2025, being: 

  • the extension of the relevant period in which the initial restructuring transaction must be completed from 31 December 2025 to 31 December 2029, and
  • the extension of the definition of 'agricultural land' to include commercial woodland, and non-commercial woodland that is used for sustainability and biodiversity purposes, with effect from 1 January 2026.

Foilsithe: 04 Lúnasa 2026 Priontáil an leathanach seo

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