I had a work vehicle for 8 years and disposed of it in December 2018, the final year of the capital allowance claim. The annual claim is €867 which will be claimed for 2018. The vehicle was sold for €3000. It appears the vehicle was sold for a 'profit'. How is this accounted for in an income tax computation and capital allowances computation? A replacement vehicle was purchased in December 2018. Can capital allowances be claimed against two vehicles in the same year?