Revenue Precedents

Whether bee-keeping falls within the definition of husbandry? Revenue accepts CCJ decision that bee-keeping is to be regarded as husbandry. 2293/85

Mushroom growing in tunnels is not regarded as farming within the meaning of section 654 Taxes Consolidation Act 1997. It is regarded as market gardening. As a consequence, farm buildings allowance, income averaging and stock relief is not available. An industrial buildings allowance is available at the rate of 10%. 959