Ireland Accelerated Capital Allowance Scheme (ACA)

Source: IEA/IRENA Renewables Policies Database
Last updated: 10 October 2019

The accelerated capital allowance scheme (ACA) under Section 46 of the Finance Act 2008 provides that companies may claim 100% of the capital cost of certain renewable energy plant and machinery (listed on the Triple E register) against corporation tax in year of purchase.

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