The Accelerated Capital Allowances (ACAs) scheme has been extended for a further three years, to January 2018.

  • The ACAs are a tax incentive scheme, not a grant.
  • The scheme is designed to lower energy costs through the use of new equipment, while also producing a lower tax bill.
  • It allows companies to purchase highly energy efficient equipment from the categories below.
  • Specifically for companies who pay corporation tax (tax on profits).
  • Deduct 100% of eligible equipment before profits are taxed in the first year. This is normally spread over 8 years for non-eligible equipment.

An example


Eligible equipment list

  • Process and Heating, ventilation and air-conditioning systems
  • Heating and Electricity Provision
  • Motors and Drives
  • Refrigeration and cooling systems
  • Building Energy Management Systems
  • Electro-mechanical systems
  • Information and communications technology
  • Lighting
  • Electrical and Alternative Fuel vehicles
  • Catering and hospitality equipment

View eligible equipment list »

Steps in claiming an ACA

  1. Check that product is on the SEAI eligible equipment list »
  2. Procure equipment as normal.
  3. Ask supplier to record product details as per list on the invoice.
  4. Claim allowance on annual tax return form.

Additional facts

  • In December 2014 a further 1,500 products were added to the list of eligible equipment.
  • It is estimated that 85% of a company’s equipment needs can be sourced through the ACA, via the 12,200 eligible products.
  • The ACA Scheme is regularly reviewed to ensure only ‘best-in-class’ products are qualified to assist in reducing energy costs.
  • For full details, see »