Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

The Deputy's suggestion seems to be that for one sector of the economy there would be an accelerated capital allowance in respect of machinery which would amount to 100% in the first year. The practice across taxation is that costs such as this are written off over a period of years, as I understand it. We will examine the issue. It would be out of line with the practice.

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