Accelerated Capital Allowances for Energy-Efficient Equipment
The Accelerated Capital Allowance (ACA) scheme allows Irish businesses to deduct 100% of the cost of qualifying energy-efficient equipment from taxable profits in the year of purchase. Administered by SEAI and Revenue. Extended to 31 December 2030 under Budget 2026.
KEY FACTS
Accelerated Capital Allowance at a Glance
ELIGIBILITY
Who Can Claim the ACA
The ACA is available to any business, sole trader, or farmer that pays corporation tax or income tax on trading or professional income in Ireland.
- Companies registered in Ireland paying corporation tax
- Sole traders paying income tax on trading income
- Farmers paying income tax on farming income
- The equipment must be new (not second-hand) and owned by the business
- Equipment cannot be leased, let, or hired to another party
- The equipment model must be listed on the SEAI Triple E Product Register at the time of purchase
WHAT IS COVERED
Qualifying Equipment Categories
Solar PV and Renewables
Solar panels, inverters, wind turbines (under 50 kW), and solar thermal collectors listed on the SEAI Triple E register. This stacks with SEAI grants and TAMS grants for maximum savings on your solar investment.
EV Chargers and Electric Vehicles
Electric vehicles (capped at EUR 24,000 per vehicle for ACA purposes) and qualifying EV charging infrastructure. Stacks with the ZEVI workplace charging grant for businesses installing employee and visitor chargers.
Lighting, Heating and Cooling
Energy-efficient LED lighting, heat pumps, HVAC systems, and refrigeration equipment. These are often the fastest-payback energy upgrades for Irish businesses and can be combined with SEAI business grants.
Motors, Drives and IT Equipment
Variable speed drives, high-efficiency motors, energy-efficient servers, and data centre cooling equipment. The minimum expenditure threshold varies by equipment category. Check the SEAI Triple E register for qualifying models.
HOW TO APPLY
How to Claim the ACA
Check the Triple E Register
Before purchasing equipment, verify the specific make and model is listed on the SEAI Triple E Product Register at triplee.seai.ie. Equipment must be on the register at some point during the accounting period in which it is first provided.
Purchase and Install
Buy the qualifying new equipment and put it into use in your trade during the relevant accounting period. Keep all invoices and documentation. The equipment must remain in use for the trade and not be leased out.
Claim in Your Tax Return
Your accountant claims the ACA in your corporation tax or income tax return for the accounting period in which the equipment was first provided. The full cost is deducted from taxable profits in year one instead of 12.5% per year over 8 years.
COMMON QUESTIONS
ACA Questions
Under standard capital allowances, you deduct 12.5% of the equipment cost per year over 8 years. With the ACA, you deduct 100% in year one. For a EUR 50,000 solar system, the ACA gives you the full EUR 50,000 deduction immediately instead of EUR 6,250 per year for 8 years. This provides a significant cash flow benefit.
Yes. The ACA applies to the net cost after any grant has been deducted. If your solar system costs EUR 50,000 and you receive a EUR 15,000 SEAI grant, you can claim ACA on the remaining EUR 35,000. This combination can reduce the effective cost by over 50%.
For most equipment categories there is no maximum. However, electric vehicles are capped at EUR 24,000 per vehicle for ACA purposes. Minimum expenditure thresholds vary by equipment category and are published on the SEAI Triple E register.
The ACA was extended to 31 December 2030 under Budget 2026 and the Finance Bill 2025. This provides businesses with long-term certainty for planning energy-efficient investments.
No. The equipment can be manufactured anywhere in the world. The key requirement is that the specific make and model must be listed on the SEAI Triple E Product Register. Your supplier or installer can confirm whether their products qualify.
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