Irish Revenue has released eBrief 022/26 on 3 February 2026 and eBrief 028/26 on 28 January 2026, providing updated guidance on accelerated capital allowances extended by the Finance Act 2025.
Irish Revenue has released eBriefs 022/26 on 28 January 2026 and eBrie 028/26 on 3 February 2026 providing updated guidance on accelerated capital allowances introduced under the Finance Act 2025.
Accelerated capital allowances
The following two Tax and Duty Manuals (TDMs) have been updated:
Tax and Duty Manual Part 09-02-06 – Accelerated wear and tear allowances for gas vehicles and refuelling equipment – has been updated to reflect the extension of the scheme for accelerated wear and tear allowances available under section 285C TCA 1997 to 31 December 2030, as provided for in Finance Act 2025.
Tax and Duty Manual Part 09-02-04 – Accelerated Capital Allowances for Energy-Efficient Equipment – has been updated to reflect the extension of the scheme for accelerated capital allowances for energy-efficient equipment under section 285A TCA 1997 to 31 December 2030, as provided for in Finance Act 2025.
Accelerated capital allowances for slurry storage facilities
Tax and Duty Manual Part 23-01-37 – Accelerated Capital Allowances for Slurry Storage Facilities – has been updated to reflect the extension of the scheme for accelerated capital allowances available under section 658A TCA 1997 to 31 December 2029, as provided for by Finance Act 2025.
