Revenue Tax Briefing

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Revenue Tax Briefing Issue 33, September 1998

Manufacturing Relief

Blast Freezing & Cold Storage Facilities

In a recent case which concerned the application of Section 443 TCA 1997 to a company which provided blast freezing and cold storage facilities to the food industry Revenue have agreed that such a company may qualify for manufacturing relief by virtue of Section 443 subsection 4 (a) TCA 1997, i.e.:

(4)(a) “meat processed within the State in an establishment approved and inspected in accordance with the European Communities (Fresh Meat) Regulations, 1987”, where the company is able to validate that the establishment where the process is carried out is approved as required by the subsection. Because subsection 6 of Section 443 [which would otherwise exclude “applying methods of preservation, pasteurisation or maturation to any foodstuffs”] is subject to subsection 4, it does not exclude the processes from manufacturing relief. The supply to the intervention agency of such services in respect of meat belonging to the agency is not excluded either under Section 443 subsection 7 (c).