Revenue eBrief No. 042/20
12 March 2020
Farming - Tax treatment of payments made under Rural Environment Protection Scheme (REPS)
The contents of Tax and Duty Manual Part 23-01-02 are no longer relevant. The Rural Environment Protection Scheme (REPS) was replaced by the Green, Low-Carbon, Agri-Environment Scheme (GLAS) in the revised Rural Development Programme 2014 – 2020. Guidance on the tax treatment of payments received under the GLAS is provided in Tax & Duty Manual Part 23-01-05.