Accelerated wear and tear allowances for certain energy-efficient equipment

Accelerated wear and tear allowances for certain energy-efficient equipment

Section 285A of TCA 1997 provides for accelerated wear and tear allowances for expenditure incurred on certain energy-efficient equipment. The period during which qualifying expenditure can be incurred has been extended to 31 December 2020.

Tax and Duty Manual Part 09-02-04 has been amended accordingly.

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