Irish Revenue has published eBriefs on changes introduced by the Finance Act 2018 in relation to the accelerated wear and tear allowances for energy efficient equipment and the Key Employee Engagement Programme (KEEP). With respect to the wear and tear allowance, changes include a new framework for the criteria that products must meet/comply with to be eligible under the scheme, resulting in a new list of eligible products that is included in an updated tax and duty manual as well as on the …