Revenue eBrief No. 023/24 – Accelerated Capital Allowances for Farm Safety Equipment

Revenue eBrief No. 023/24

Tax and Duty Manual Part 09-02-07 – Accelerated Capital Allowances for Farm Safety Equipment – has been updated to reflect the following:

a revised threshold of State aid received of €10,000, above which there is a requirement to publish details of the recipient, as provided for by Finance Act 2023, and
the extension of the scheme of accelerated capital allowances available under section 285D TCA 1997 to 31 December 2026, as provided for by Finance (No. 2) Act 2023.