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Accelerated Capital Allowances

The Accelerated Capital Allowance (ACA) is a tax incentive to encourage companies to invest in energy efficient equipment. It allows companies to deduct the full cost of such equipment from their taxable profits in the same year of purchase. This is significantly more attractive than regular “wear and tear” capital allowance claims that deduct 12.5% of equipment costs from taxable profits over an 8 year period. By encouraging companies to purchase energy efficient equipment, the ACA aims to improve the overall energy efficiency of Irish companies. This assists Ireland in meeting its EU targets for energy savings and the reduction of carbon emissions  

The SEAI administers the ACA scheme on behalf of DCCAE. Products that are eligble for the ACA are listed on the Triple E Product Register. This is a benchmark register of best in class energy efficiency equipment. It provides a reference for companies who wish to invest in energy efficient equipment. SEAI are responsible for setting the eligilbility criteria for the register and maintaining and reviewing the list of eligible products.

More information on ACA

Triple E Product Register