Revenue eBrief No. 030/24
30 January 2024
Tax and Duty Manual 04-06-04 - Leasing of Machinery or Plant – General Principles of Taxation
Tax and Duty Manual Part 04-06-04 - Leasing of Machinery or Plant – General Principles of Taxation has been updated. This is to reflect the general legislative framework applicable when calculating taxable profits and gains related to leases of machinery or plant following the commencement of Finance (No.2) Act 2023 on 1 January 2024.
The manual sets out current Revenue guidance on general matters relating to the taxation of leases of machinery or plant, superseding previous guidance on the topic.