Tax Exemption (Construction Waste Recycling)

L.N. 29 of 2025

INCOME TAX ACT

(CAP. 123)

Tax Exemption (Construction Waste Recycling)

(2020-2024)(Amendment) Rules, 2025

IN EXERCISE of the powers conferred by articles 12(2) and 96

of the Income Tax Act, the Minister responsible for finance has made

the following rules:-

(1) The title of these rules is the Tax Exemption

commencement.

(Construction Waste Recycling) (2020-2024) (Amendment) Rules,

2025 and these rules shall be read and construed as one with the Tax

Exemption (Construction Waste Recycling) (2020-2024) Rules,

hereinafter referred to as the "principal rules".

(2) These rules shall be deemed to have come into force on 1st

January 2025.

In rule 1 of the principal rules the words "(2020-2024)"

shall be substituted by the words "(2020-2025)".

In rule 2 of the principal rules the definition "relevant year"

shall be substituted by the following new definition

" "relevant year" means the calendar year 2020, 2021,

2022, 2023, 2024 or 2025.".

€0.09