Caplus News

24 Oct

Accelerated capital allowances for energy efficient equipment Budget 2017 introduced an extension to the 100% first year tax relief on the cost of installing qualifying energy efficient equipment to include sole traders within the farming and marine sectors....

15:20 / Caplus News
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24 Aug

Definition - When capital expenditure is made on the construction of a particular structure or building, capital allowances may be available; in addition to this, any costs that go towards refurbishments are also eligible. Using Section 268 TCA 1997, we can find out exactly what constitutes an industrial building. According to Section 843 and 843a, capital allowances are...

14:56 / Caplus News
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