Enhanced deduction for eligible construction expenditure

Overview

The enhanced deduction for eligible construction expenditure provides Corporation Tax relief for eligible expenditure incurred by a relevant person in relation to a completed development.

An additional deduction in calculating trading profits is available for 25 per cent of certain construction expenditure. This is subject to a cap of €50,000 multiplied by the number of apartments in the completed development. This amount is to be pro-rated for the percentage of the completed development owned by the relevant person.

Next: Completed development

Published: 29 January 2026 Print this page

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