Theresa Ahearn
Question:79 Mrs T. Ahearn asked the Minister for Finance if he will continue considering grain drying as manufacturing for the purposes of Corporation Tax; and if he will make a statement on the matter.
Written Answers. - Grain Drying Activity Tax Status.
It would appear that the Deputy may be concerned about the tax status of grain drying in the context of the changes in the 10 per cent rate for manufacturing contained in section 41 of the Finance Bill, 1990 which was passed by the Dáil on 23 May, 1990. The interpretation and application of this section in individual cases will be, as with other tax legislation, a matter for the Revenue Commissioners.