Irish Revenue has issued eBrief No. 022/26 and eBrief No. 028/26 on updated guidance in relation to the accelerated capital allowances that were extended as part of the Finance Act 2025. As previously reported, this includes:
- the allowance for slurry storage, which was extended to 31 December 2029;
- the allowance for gas vehicles and refueling equipment, which was extended to 31 December 2030; and
- the allowance for energy-efficient equipment, which was extended to 31 December 2030.
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