Capital Allowances - Information and Communication Technology

[TTI]

Hi,

Reading the following about accelerated allowances of 100% in Year 1 for "Information and Communication Technology" with a minimum spend of 1000 euro. Do this apply to my new energy efficient laptop?

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Energy efficient equipment
Accelerated allowances of 100% in year 1 will be available for the purchase (as opposed to leased, let or hired) by companies only of certain new energy efficient equipment approved by the Minister for communications, Energy and Natural resources.

The list of approved expenditure has certain classes of minimum spend as follows:

• Motors and drivers €1,000
• Lighting €3,000
• Building energy management systems €5,000
• Information and Communication Technology €1,000
• Heating and electricity provision €1,000
• Process and heating, ventilation and air conditioning systems €1,000
• Electric and alternative fuel vehicles €1,000
• Refrigeration and cooling systems* €1,000
• Process and heating, ventilation and air-con systems* €1,000
• Electric and alternative fuel vehicles* €1,000

http://www.noonecasey.ie/guide-to-irish-tax/capital-allowances#_Toc251836842

 

[TTI]

Never mind... I found more specific detail from the revenue:

High Efficiency Enterprise ICT Hardware and Software:
ICT infrastructure hardware or software systems for business
applications specifically designed to achieve very high
levels of energy efficiency and that meet specified efficiency
criteria.

Energy saving ICT Cooling:
Equipment designed to achieve very high operational cooling
efficiency and that meet specified efficiency criteria.

Advanced ICT Electrical Management:
Systems for power switching control with
the aim of achieving optimal energy efficiency, and that
meet specified efficiency criteria.