Industrial buildings allowances (IBAs) have provided taxpayers with important tax relief on significant capital investment projects since the introduction of the scheme more than 60 years ago. For most categories of industrial buildings, a company can claim capital allowances on eligible buildings at a rate of 4% over 25 years. For certain buildings, allowance can be granted at a higher rate and over a shorter period of time.
To continue reading...
Members, students and subscribers of the Irish Tax Institute can login using your username and password.
For information on subscribing please contact info@taxinstitute.ie