Tax Credit (Construction Waste Recycling)

L.N. 218 of 2020

INCOME TAX ACT

(CAP. 123)

Tax Credit (Construction Waste Recycling)

(2020 - 2023) (Amendment) Rules, 2020

IN EXERCISE of the powers conferred by article 14(2) of the

Income Tax Act, the Minister for Finance has made the following

rules:-

The title of these rules is the Tax Credit (Construction

Waste Recycling) (2020 - 2023) (Amendment) Rules, 2020 and these

rules shall be read and construed as one with the Tax Credit

(Construction Waste Recycling) (2020 - 2023) Rules, hereinafter

referred to as "the principal rules".

In the title of the principal rules, for the words "Tax Credit"

there shall be substituted the words "Tax Rate".

In rule 1 of the principal rules, for the words "Tax Credit"

there shall be substituted the words "Tax Rate".

Rule 3 of the principal rules shall be substituted the

following

" Tax rate on

3. (1) Chargeable income derived by an

income from

authorised person during a relevant year from qualifying

qualifying

services shall be charged to tax at the rate of five cents

services.

(€0.05) on every euro.

(2) The applicability of the rate of tax in

accordance with this rule shall be subject to the production

of such documents or other evidence as the Commissioner

may require.".

€0.09