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Accelerated Capital Allowances

"The aim of this scheme is to help Irish businesses of all sizes, not only to reduce their energy use, but crucially to save money."       Minister of Communications, Energy and Natural Resources


What is the Accelerated Capital Allowance (ACA)

The Accelerated Capital Allowance (ACA) offers a tax incentive for companies who invest in highly efficient equipment to avail of tax breaks by allowing them to deduct the full cost of such equipment from taxable profits in the year of purchase rather than over the usual "Wear and Tear" eight year period. 

By encouraging companies to purchase energy efficient equipment, the ACA aims to improve the overall energy efficiency of Irish companies and in turn assist 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.  SEAI is responsible for setting the eligibility criteria and maintaining the list of eligible products and criteria are published and regularly revised. 

ACA eligible products are listed on the SEAI ACA Register which provides a benchmark register of best in class energy efficient products. 

More information on ACA