Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 216D
Certain profits of micro-generation of electricity
Section 216D exempts from income tax, USC and PRSI up to €400 of annual profits arising to an individual from the microgeneration of electricity at their home using renewable energy sources.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.