Revenue eBrief No. 188/23
24 August 2023
Capital Allowances – Property in Joint Names
Tax and Duty Manual Part 09-01-10 - Capital Allowances – Property in Joint Names - deals with the treatment of capital allowances where property is acquired in joint names by spouses or by civil partners but the expenditure is incurred by one spouse or civil partner.
It has been updated to confirm that this treatment is available where a property is purchased in joint names by a married couple or civil partners who are jointly assessed.