Lifecycle
- Effective
- Last change
Country / jurisdiction: Ireland · Year: 2008 · Status: In force · Level: National · Type: Voluntary
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.
Official source: https://www.seai.ie/business-and-public-sector/business-grants-and-supports/accelerated-capital-allowance/
Source
https://www.iea.org/policies/6532Canonical document at the regulator. Always cite this URL — not the Vantage detail page — in compliance evidence.