Revenue eBrief No. 017/24 – Accelerated Capital Allowances for Energy-Efficient Equipment
Revenue eBrief No. 017/24 11 January 2024 Accelerated Capital Allowances for Energy-Efficient Equipment 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 of accelerated capital allowances available under section 285A TCA 1997 to 31 December 2025, as provided for by Finance (No. 2) Act […]
Revenue eBrief No. 016/24 – Exemption of Certain Profits of Microgeneration of electricity
Revenue eBrief No. 016/24 11 January 2024 Exemption of Certain Profits of Microgeneration of Electricity Tax and Duty Manual 07-01-44 provides guidance on the income tax exemption of certain profits from the microgeneration of electricity by an individual at his or her sole or main residence. This manual has been updated to reflect amendments made […]
