Taxes Consolidation Act, 1997 (Number 39 of 1997)

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Schedule 35ATypes and Descriptions of Slurry Storage Items for the Purposes of Section 658APART 1
Definition
In this Schedule, “slurry” means—
(a) excreta produced by livestock while in a building or yard, and
(b) a mixture of such excreta with rainwater, washings, or such other extraneous material or any combination of these.
PART 2

Items
(1)

Description
(2)

Floors and walls of animal housing

Floors and walls of slurry collecting and storing buildings used to house livestock, built in accordance with the relevant specifications as may be approved from time to time by the Minister for Agriculture, Food and the Marine as required by the relevant regulation.

Mass concrete tanks with roof or cover

Slurry storage tank built in accordance with the relevant specifications as may be approved from time to time by the Minister for Agriculture, Food and the Marine as required by the relevant regulation. The tank must be covered.

Precast concrete tanks with roof or cover

Precast concrete tank built in accordance with the relevant specifications as may be approved from time to time by the Minister for Agriculture, Food and the Marine as required by the relevant regulation. The tank must be covered.

Circular slurry stores with roof or cover

Circular slurry tank built in accordance with the relevant specifications as may be approved from time to time by the Minister for Agriculture, Food and the Marine as required by the relevant regulation. The tank must be covered.

Geo-membrane lined stores with roof or cover

Geo-membrane lined slurry store built in accordance with the relevant specifications as may be approved from time to time by the Minister for Agriculture, Food and the Marine as required by the relevant regulation. The tank must be covered.

Farmyard manure pit with roof or cover

Structure for storage of high dry matter slurry built in accordance with the relevant specifications as may be approved from time to time by the Minister for Agriculture, Food and the Marine as required by the relevant regulation.

Collecting yards

Slurry collecting structure used for the holding of animals while they are waiting to be milked, built in accordance with the relevant specifications as may be approved from time to time by the Minister for Agriculture, Food and the Marine as required by the relevant regulation.

Cattle enclosure yards

Slurry collecting structure used for the holding of animals while they are waiting for handling, built in accordance with the relevant specifications as may be approved from time to time by the Minister for Agriculture, Food and the Marine as required by the relevant regulation.

Automatic slurry scrapers

A fixed device for the collection of slurry from the floor of an animal house for storage in a slurry store. The device will consist of a scraper blade that is either pulled or pushed along the floor of an animal house. The blade is usually driven by either a rope, chain or track.

Simple slurry aeration system

System for keeping stored slurry in a homogeneous pumpable state. The system works by pumping low pressure air through a valve system to outlet branches fixed to the base of the slurry store. Each outlet branch sequentially releases the air for a set period, with the rising air bubbles mixing and aerating the slurry.

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Inserted by FA22 s30(1)(b). Comes into operation on such day as the Minister for Finance may appoint by order.

Items (1)	Description (2)
Floors and walls of animal housing	Floors and walls of slurry collecting and storing buildings used to house livestock, built in accordance with the relevant specifications as may be approved from time to time by the Minister for Agriculture, Food and the Marine as required by the relevant regulation.
Mass concrete tanks with roof or cover	Slurry storage tank built in accordance with the relevant specifications as may be approved from time to time by the Minister for Agriculture, Food and the Marine as required by the relevant regulation. The tank must be covered.
Precast concrete tanks with roof or cover	Precast concrete tank built in accordance with the relevant specifications as may be approved from time to time by the Minister for Agriculture, Food and the Marine as required by the relevant regulation. The tank must be covered.
Circular slurry stores with roof or cover	Circular slurry tank built in accordance with the relevant specifications as may be approved from time to time by the Minister for Agriculture, Food and the Marine as required by the relevant regulation. The tank must be covered.
Geo-membrane lined stores with roof or cover	Geo-membrane lined slurry store built in accordance with the relevant specifications as may be approved from time to time by the Minister for Agriculture, Food and the Marine as required by the relevant regulation. The tank must be covered.
Farmyard manure pit with roof or cover	Structure for storage of high dry matter slurry built in accordance with the relevant specifications as may be approved from time to time by the Minister for Agriculture, Food and the Marine as required by the relevant regulation.
Collecting yards	Slurry collecting structure used for the holding of animals while they are waiting to be milked, built in accordance with the relevant specifications as may be approved from time to time by the Minister for Agriculture, Food and the Marine as required by the relevant regulation.
Cattle enclosure yards	Slurry collecting structure used for the holding of animals while they are waiting for handling, built in accordance with the relevant specifications as may be approved from time to time by the Minister for Agriculture, Food and the Marine as required by the relevant regulation.
Automatic slurry scrapers	A fixed device for the collection of slurry from the floor of an animal house for storage in a slurry store. The device will consist of a scraper blade that is either pulled or pushed along the floor of an animal house. The blade is usually driven by either a rope, chain or track.
Simple slurry aeration system	System for keeping stored slurry in a homogeneous pumpable state. The system works by pumping low pressure air through a valve system to outlet branches fixed to the base of the slurry store. Each outlet branch sequentially releases the air for a set period, with the rising air bubbles mixing and aerating the slurry.

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Taxes Consolidation Act, 1997 (Number 39 of 1997)

Schedule 35A

Types and Descriptions of Slurry Storage Items for the Purposes of Section 658A