The European Commission’s State aid transparency initiative requires Member States to publish certain details of State aid granted after 1 July 2016. Revenue has updated its Tax and Duty Manual to include the Acceleration of Wear and Tear Allowances for Farm Safety Equipment (Section 285D TCA 1997), which is now subject to State aid transparency requirements. The threshold for publication is €60,000. More details can be found on the European Commission’s website.
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