Capital Allowances
The following are allowances for the annual wear and tear
| Plant and machinery Fork lifts, excavators, loading vehicles, bulldozers and oil barrels | 25% |
| Motor vehicles of all types except from private saloon cars | 20% |
| Personal computers (hardware) and operating software | 20% |
| Application software up to €1.709 above €1.709 |
100% 33 1/3% |
| Plant and machinery used in agriculture | 15% |
| Water drillings, industrial carpets, video recorders, televisions | 10% |
| Any other plant and machinery | 10% |
| Furniture and fittings | 10% |
| Buildings Metallic frame of greenhouses | 33.33% |
| Buildings Metallic frame of greenhouses | 33.33% |
| Industrial, agricultural and hotel buildings | 4% |
| Commercial | 3% |
| Tools All tools in general | 33.33% |
| Tools All tools in general | 50% |
