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Capital Allowances
A better way to obtain valuable savings on capital spend

We can help your company obtain valuable cash tax savings and improved business cash flow. The Irish government allows businesses who pay tax in Ireland to claim capital allowances on qualifying capital expenditure they incur, when they buy equipment or buildings, carry out new construction, refurbishment works or fit out works.

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Do you have any historic, recent or planned building or industrial and engineering plant related capital spend for your business, which may fall under any of the following categories?

◉ Refurbishment works
◉ New construction works
◉ Fit out works
◉ Acquisition of buildings

Full Capital Allowance Service

We can provide a whole development lifecycle advice, aimed at identifying valuable capital expenditure tax relief from the planning stage, to construction, occupation and subsequent sale or acquisition.

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Types of Capital Allowances

  • Wear and tear allowances for qualifying plant and machinery


    12.5% per annum over 8 years (on straight-line basis).

  • Industrial buildings allowances



    4% per annum over 25 years (on straight-line basis).

  • Accelerated capital allowances for certain energy efficient equipment

    100% in the first year.

How Leyton Can Help
Your Business


Our capital allowances team of qualified specialists with diverse experience and multidisciplinary construction, surveying, accounting and tax advisory skills, leverage on their expertise to maximise cash saving benefits for businesses who incur capital expenditure. Throughout our capital expenditure review process, we work closely with businesses to identify all qualifying expenditure. We however work in such a way that minimises your involvement in the review process, so as not to disrupt your core business activities.

  • Information Quality

    Large commercial projects often lack detailed information, potentially leading to
    suboptimal claims. Our in-house surveyors and extensive experience with similar projects
    empower us to tackle this challenge effectively.

  • Time Constraints

    Recognising the multitude of services our partners provide, we streamline the capital allowance review process, minimising the time commitment required, including on-site surveys.

  • Expertise Gap

    Many partners may be unaware of available allowances in property transactions. Our team’s expertise ensures that no tax savings are overlooked for your clients.

  • Legislation Changes

    With the government’s continuous efforts to incentivise capital investment, our team actively engages with The Revenue to stay abreast of evolving legislation, providing valuable insights for risk management.

  • Detailed Reporting

    Our team prepares a comprehensive line-by-line analysis of the undertaken works, presented in a robust report suitable for submission to The Revenue alongside relevant tax computations.

  • Risk Mitigation

    In the unlikely event that The Revenue enquire your claim, our fee covers comprehensive support through the entire process.

Leyton’s Steps for Success

  • find_in_page
    Planning

    We understand your broader commitments and work collaboratively to set strict deadlines, ensuring a smooth submission process.

  • fact_check
    Detailed Reporting

    Our team prepares a comprehensive line-by-line analysis of the undertaken works, presented in a robust report suitable for submission to The Revenue alongside relevant tax computations.

  • more_time
    Reduced Internal Admin

    We directly engage with relevant contractors to minimise your time investment and internal administrative tasks.

  • support
    Risk Mitigation

    In the unlikely event that The Revenue enquire your claim our fee covers comprehensive support through the entire process.

Why Leyton?

Our Capital Allowances specialists in Ireland simplify the process of identifying and claiming these valuable incentives. By combining deep technical expertise with innovative digital tools, we help ensure your clients maximise the financial benefits available through Capital Allowances.We’ve delivered unparalleled service to our clients and partners over 28 years, solidifying our position as market leaders, providing peace of mind that your clients will always receive the best service.

    Talk to our dedicated Capital Allowances team