About the ACA (Accelerated Capital Allowance)

The Accelerated Capital Allowance (ACA) is a tax incentive for companies paying corporation tax and aims to encourage investment in energy efficient equipment.

The ACA offers an attractive incentive whereby it allows companies to write off 100% of the purchase value of specified energy efficient equipment against their profit in the year of purchase.

• Companies interested in purchasing ACA eligible equipment should also visit the Product Purchasers section.

• Suppliers or manufacturers of products that qualify for the ACA should also visit the Product Providers section.

Qualifying equipment

Qualifying equipment from the ACA categories is listed on the ACA specified list which is updated on a regular basis.

Information on claiming the ACA for eligible equipment is available through the How to claim an ACA page.

Upcoming ACA categories

For information on the new equipment categories please refer to the 2009 Budget.

Sustainable Energy Ireland (SEI) has responsibility for publishing and maintaining the ACA specified list of qualifying equipment. Introduced in the Finance Act, 2008, the ACA will run for an initial trial period of three years from 9th October 2008, the date of the first Ministerial Order to establish the list of approved energy-efficient equipment.

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