Finance (No. 2) Act 2008 extended the scope of the energy-efficient equipment covered by the Accelerated Capital Allowance (ACA) scheme in s285A TCA 1997. An additional 24 classes of technology were added to the scheme which came into effect by S.I. 393 of 2009 from 24 September 2009.

The ACA scheme was introduced by FA 2008 and provides for capital allowance of 100% in the first year in which the expenditure is incurred on energy-efficient equipment covered by the scheme. The scheme was expanded by F(No.2)A 2008 to include 4 additional categories of equipment.

According to the official statement, the expanded scheme now covers technologies responsible for over 60% of energy use in Ireland.

The list of equipment together with the energy efficient criteria is set out in Schedule 4A TCA 1997.