Revenue has updated its guidance on the exemptions for certain profits specifically those arising from production, maintenance and repair of certain musical instruments and from the microgeneration of electricity by an individual at his or her sole or main residence to reflect an extension of these reliefs to 31 December 2028, as provided for by Finance Act 2025.
The guidance on accelerated capital allowances for slurry storage facilities has also been updated to reflect the extension of the scheme to 31 December 2029.
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