6. Exceptional Items

Exceptional items are those items which, in the judgement of the Board, need to be disclosed separately by virtue of their scale and nature. These exceptional items, detailed below, could distort the understanding of the underlying performance for the year and comparability between periods and are therefore presented separately.

	2020	2019
	€’000	€’000
Sales-enabling project credits	-	(256)
	-	(256)

There are no exceptional items in 2020. At 31 December 2019, a credit of €256,000 was recorded in the Income Statement relating to the sales-enabling projects, which arose as a result of the sale of land in Donnybrook in 2017.