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Accelerated wear and tear allowances for gas vehicles and refuelling equipment

Dec 16, 2024

Revenue has updated the Tax and Duty Manual which provides guidance on accelerated capital allowances available for gas vehicles and refuelling equipment under section 285C TCA 1997. The scheme is available in respect of capital expenditure incurred on gas and hydrogen vehicles and refuelling equipment used for the purposes of carrying on a trade. The manual has been updated to reflect the extension of the scheme to 31 December 2025.

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