Revenue eBrief No. 028/26
03 February 2026
Accelerated capital allowances
The following two Tax and Duty Manuals (TDMs) have been updated:
Tax and Duty Manual Part 09-02-06 - Accelerated wear and tear allowances for gas vehicles and refuelling equipment - has been updated to reflect the extension of the scheme for accelerated wear and tear allowances available under section 285C TCA 1997 to 31 December 2030, as provided for in Finance Act 2025.
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 for accelerated capital allowances for energy-efficient equipment under section 285A TCA 1997 to 31 December 2030, as provided for in Finance Act 2025.