TCA 1997
Name (orig) | Taxes Consolidation Act 1997 (TCA) |
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Entry into force | 30.11.1997 |
Last amended on | 25.12.2016 |
Purpose | This act sets the main provisions for taxation in Ireland. |
Relevance for renewable energy | The Accelerated Capital Allowances scheme was introduced to the TCA in 2008, which allows companies to write off 100% of the purchase value of certain energy efficient equipments. |