# Micro-generation of electricity - €200 shall be exempt from income tax



## silverfox239 (22 Oct 2021)

New in the Finance Bill 2021:  data.oireachtas.ie/ie/oireachtas/bill/2021/132/eng/initiated/b13221d.pdf

Might be seeing a feed in tariff in the future given this change. Not a huge amount but adds up over time.

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(3) So much of the profits or gains to which subsection (2) applies, arising to a qualifying person in a year of assessment, as do not exceed €200 shall be exempt from income tax and shall not be reckoned in computing total income for the purposes of the Income Tax Acts.”._


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