TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

The Capital Allowances (Energy-Saving Plant and Machinery) (Amendment) Order 2012 SI1832

The above order which amends the technologies included in the enhanced capital allowance scheme for energy-saving technologies, and updates the list of qualifying products, takes effect from 2 August 2012.

The Order amends the principal order which implemented the scheme for 100% first-year capital allowances to encourage businesses to invest in energy-saving plant or machinery.

The relevant Energy Technology Criteria List and the Energy Technology Product list have also been revised and replaced by new lists which are available at http://decc.gov.uk. A similar order and revised list is also available for environmentally beneficial water technologies.