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lease hold fit out

  • 23-07-2007 9:46pm
    #1
    lomb
    Registered Users, Registered Users 2 Posts: 6,017 ✭✭✭


    is the fit out of a property that is leased allowable for capital expenses in ireland?
    i know here in the uk it is not and is considered capital and not deductable.
    also are there any environmental capital allowances, like on energy efficient air conditioning units?
    if an air conditioning system (that is fixed)is required for ones profession would that be considered for capital allowances or not?
    i dotn understand the difference between fixtures and fittings which seem to be allowable and the fit out of a shell that is leased that is probably not?
    can anyone help me prior to me seeking an accountant. thanks


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