Irish Revenue has issued eBrief No. 154/22 concerning an update to the guidance on the accelerated capital allowances for energy-efficient equipment, which is generally not available from 1 January 2022 for capital expenditure incurred on equipment operated on fossil fuels. --- Revenue eBrief No. 154/22 Accelerated Capital Allowances for Energy-Efficient Equipment Tax and Duty Manual Part 09-02-04 - Accelerated Capital Allowances for Energy-Efficient Equipment - has been updated to reflect an amendment made by Finance Act 2021 to the scheme of accelerated wear and tear allowances available under section 285A TCA 1997. Capital expenditure incurred on or after 1 January...