S.L. 123.197 Art. 3Exemption from taxonincomefrom qualifying services. 

Income derived by an authorised person from qualifying services during a relevant year shall be exempt from the tax that would otherwise be chargeable on that income subject to the following conditions:

(2020-2031)

(a) the income in question is declared in a tax return filed in accordance with article 10 of the Income

Tax Management Act for the respective year of assessment; and

(b) an amount of tax is paid equivalent to five cents (€0.05) on every euro of that income ; and

(c) the tax on the chargeable income of the authorised person for the respective year of assessment shall be calculated at the rate or rates that would apply if that income included also the income exempted by these rules; and

(d) the authorised person produces such documents or other evidence as the Commissioner may require;

(e) the total fee charged or received by the authorised person for the qualifying services shall not exceed sixteen euro (€16) per tonne, net of value added tax, and no additional payment of any kind, by whatever name or description, shall be charged or paid, directly or indirectly, to or by third parties in connection with such service; and

(f) the authorised person shall not close his quarry or cease accepting construction and demolition material from third parties without a valid reason.