Revenue eBrief No. 023/24
16 January 2024
Accelerated Capital Allowances for Farm Safety Equipment
Tax and Duty Manual Part 09-02-07 - Accelerated Capital Allowances for Farm Safety Equipment - has been updated to reflect the following:
- a revised threshold of State aid received of €10,000, above which there is a requirement to publish details of the recipient, as provided for by Finance Act 2023, and
- the extension of the scheme of accelerated capital allowances available under section 285D TCA 1997 to 31 December 2026, as provided for by Finance (No. 2) Act 2023.