Revenue Tax Briefing

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Revenue Tax Briefing Issue 17, November 1995

Corporation Tax - Manufacturing Relief – Quarry Industry


The purpose of this item is to identify for practitioners activities in the quarry industry which qualify for manufacturing relief.


The legislation relevant to this issue is contained in section 39 Finance Act 1980 as amended by section 41 Finance Act 1990.

Revenue Approach

Where a company is engaged solely in the crushing of stone, that activity is within the scope of section 39 Finance Act 1980 and will qualify for manufacturing relief.

By contrast, where a company is engaged in the washing and grading of sand and gravel, or aggregates, Revenue take the view that these activities are excluded from manufacturing relief by the provisions of Section 39(5) Finance Act 1980 as inserted by Section 41(1)(c) Finance Act 1990.