Revenue eBrief No. 320/24
13 December 2024
Stock relief - farming trades
Tax and Duty Manual Part 23-02-02 - Stock relief – farming trades - sets out guidance on a tax deduction for farmers for increases in stock values, which is known as "stock relief" and is provided for by section 666 of the Taxes Consolidation Act 1997. This manual has been updated to reflect an amendment in Finance Act 2024 which extended the availability of stock relief to 31 December 2027.