Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I thank the Deputy. A review is ongoing by the Department of the Environment, Climate and Communications and the SEAI of climate policy considerations relevant to the accelerated capital allowance, ACA, scheme, that is the accelerated wear and tear allowances scheme. The SEAI maintains a list of energy-efficient equipment that qualifies for the scheme, known as the triple E product register. Details are available on its website. The outcome of this review next year will inform future policy decisions on this particular tax measure. We are expecting that review will conclude next year and we will consider the outcome of that in the context of this section.