Irish Revenue has issued eBrief No. 154/22 concerning an update to the guidance on the accelerated capital allowances for energy-efficient equipment, which is generally not available from 1 January 2022 for capital expenditure incurred on equipment operated on fossil fuels.
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Revenue eBrief No. 154/22 Accelerated Capital Allowances for Energy-Efficient Equipment
Tax and Duty Manual Part 09-02-04 - Accelerated Capital Allowances for Energy-Efficient Equipment - has been updated to refle…