Main Capital and Other Allowances

Plant & machinery 100% annual investment allowance (1st year) 1/1/19 to 31/12/20

From 1/1/21

Enterprise zone plant and machinery 

   (max €125m per project)

Plant and machinery*  18%
Patent rights and know-how* 25%
Certain long-life assets and integral features of buildings * 6%
Structures and buildings (straight line)  3%
Electric charge points 100%
*Annual reducing balance
Motor Cars
CO2 emissions of g/km: 50 or less* 51–110 Over 110
Capital allowance: 100% first year 18% pa 6% pa
*New cars only
† Annual reducing balance
Research and Development 
Capital expenditure 100%
Revenue expenditure relief – small/medium-sized companies 230%
Research and development expenditure credit – large companies 13%
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