Revenue eBrief No. 022/26

28 January 2026

Accelerated Capital Allowances for Slurry Storage Facilities

Tax and Duty Manual Part 23-01-37 -  Accelerated Capital Allowances for Slurry Storage Facilities - has been updated to reflect the extension of the scheme for accelerated capital allowances available under section 658A TCA 1997 to 31 December 2029, as provided for by Finance Act 2025.