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…