Dáil Éireann Debate, Tuesday - 24 February 2026
396. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide data on the number of companies who have availed of the different classes of capital allowances; and the total value of capital allowances, in each of the past ten years 2016-2025. [15125/26]
View answerI am advised by Revenue that the total value of capital allowances claimed for the years 2016 to 2023, and broken down by different classes, is provided in the table below. The number of associated Corporation Tax returns is shown for the years 2018 to 2023. Data in relation to 2024 will be published in Q2 2026. Information in respect of earlier years is not readily available for statistical analysis.
|
Asset Type |
2016 €M |
2017 €M |
2018 €M |
2018 Return Count (Used) |
2019 €M |
2019 Return Count (Used) |
2020 €M |
2020 Return Count (Used) |
|
Plant and Machinery |
28,482 |
29,270 |
33,654 |
65,900 |
38,580 |
65,500 |
49,867 |
71,000 |
|
Intangible Assets |
35,737 |
38,332 |
45,365 |
552 |
46,208 |
472 |
94,237 |
679 |
|
Industrial Buildings |
564 |
540 |
576 |
2,762 |
594 |
2,867 |
644 |
3,090 |
|
Other |
254 |
274 |
222 |
6,332 |
235 |
6,801 |
204 |
7,537 |
|
Total |
65,037 |
68,416 |
79,817 |
|
85,617 |
|
144,952 |
|
|
Asset Type |
2021 €M |
2021 Return Count (Used) |
2022 €M |
2022 Return Count (Used) |
2023 €M |
2023 Return Count (Used) |
|
Plant and Machinery |
40,961 |
78,200 |
47,465 |
79,600 |
43,408 |
82,400 |
|
Intangible Assets |
131,324 |
752 |
147,054 |
762 |
147,567 |
807 |
|
Industrial Buildings |
718 |
3,270 |
806 |
3,372 |
935 |
4,645 |
|
Other |
232 |
8,316 |
281 |
8,856 |
239 |
8,394 |
|
Total |
173,235 |
|
195,606 |
|
192,149 |
|
Further information in respect of the cost of individual accelerated capital allowance schemes is also available in the Cost of Tax Expenditures publication, which is available on the Revenue website: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx
