Revenue eBrief No. 329/24
19 December 2024
Stock relief for Young Trained Farmers
Tax and Duty Manual Part 23-02-01 - Stock Relief – Young Trained Farmers, contains guidance on the enhanced stock relief at the rate of 100% for young trained farmers, as provided for in section 667B of the Taxes Consolidation Act 1997.
This manual has been updated to reflect an amendment in Finance Act 2024 which extended the scheme to 31 December 2027.