Revenue eBrief No. 017/24
11 January 2024
Accelerated Capital Allowances for Energy-Efficient Equipment
Tax and Duty Manual Part 09-02-04 - Accelerated Capital Allowances for Energy-Efficient Equipment - has been updated to reflect the extension of the scheme of accelerated capital allowances available under section 285A TCA 1997 to 31 December 2025, as provided for by Finance (No. 2) Act 2023.