Tax Exemption (Construction Waste Recycling) (2020-2025)

L.N. 25 of 2026

INCOME TAX ACT

(CAP. 123)

Tax Exemption (Construction Waste Recycling) (2020-2025)

(Amendment) Rules, 2026

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) (2020–2025) (Amendment) Rules,

2026 and these rules shall be read and construed as one with the Tax

Exemption (Construction Waste Recycling) (2020-2025) Rules,

hereinafter referred to as the "principal rules".

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

January 2026.

In rule 1 of the principal rules the figures "(2020-2025)"

shall be substituted by the figures "(2020-2026)".

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

shall be substituted by the following new definition

" "relevant year" means any calendar year from 2020 to

2026, both years inclusive.".

€0.09