TCA 1997

Updated: 08.01.2019

Name (orig)

Taxes Consolidation Act 1997 (TCA)

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.

Ireland

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