Revenue eBrief No. 023/19

19 February 2019

Accelerated wear and tear allowances for energy efficient equipment

Tax and Duty Manual Part 09-02-04 has now been updated to reflect amendments as a result of Finance Act 2018.

The list of eligible energy efficient products that can qualify for accelerated wear and tear allowances is now published and amended by the Sustainable Energy Authority of Ireland (SEAI).