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Revenue eBrief No. 146/22 – Plant in leased buildings – treatment of leasing income and capital allowances


Revenue eBrief No. 146/22

19 July 2022

Plant in leased buildings – treatment of leasing income and capital allowances

Tax and Duty Manual (TDM) Part 09-01-03 has been archived. Guidance on “Plant in leased buildings – treatment of leasing income and capital allowances” can be found in TDM Part 09-02-03.

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Morrissey McCrann & Co.

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Morrissey McCrann & Co, 1 O’Curry Street, Limerick, Ireland. V94 HC80

Phone: 061 313 321

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