Revenue eBrief No. 098/22

29 April 2022

Horticultural Repayment Relief Guide

Tax and Duty Manual – Guide to Horticultural Production Relief – has been updated (section 3.2) to reflect changes to the Excise Duty Rates and the “pre-determined rates” that take effect from the 1 May 2022.

Appendix 1 (Historical Net Rates of Repayment) has also been updated.