Revenue has updated its Tax and Duty Manual to reflect changes to the maximum amount of the ‘de minimis’ aid that may be granted under section 81D SDCA 1999 which provides for relief from stamp duty on leases of farmland. As the relief constitutes an EU State aid, EU Regulations imposes a ceiling on the amount of ‘de minimis’ aid that any one farmer or farming entity can receive over a three-year period and impacts on the amount of relief that may be obtained under section 81D SDCA 1999. Revenue’s eBrief No. 107/22 has more information.
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