Business · Calculator companion · By K Imports
Plant capital allowance schedule: practical guide
This guide explains how to use the Count.ie plant capital allowance schedule. Build the standard eight-year tax write-down and estimate annual tax savings. Follow the inputs, method and worked example below, then compare your own scenario.
Guide written .
Open the Plant capital allowance schedule calculatorWhat to prepare
- Gather supplier quotes, invoices, time records and the actual scope of the job or business decision.
- Separate revenue from VAT, direct costs from overheads, and profit from the timing of cash receipts.
- Use the same accounting period and currency for related inputs.
Understand the inputs
The calculation method
Standard annual allowance is 12.5% of eligible original expenditure; eight yearly deductions reduce tax written-down value to zero.
Worked example
Illustrative inputs and their result.
Example inputs
- Qualifying plant cost (€)
- 16000
- Qualifying business use (%)
- 100
- Allowance year
- 1
- Applicable marginal tax rate (%)
- 12.5
Calculated example result
- Annual Capital Allowance
- €2,000.00
- Estimated Annual Tax Saving
- €250.00
How to interpret the result
A profitable estimate can still create a cash shortfall. Read the cost and timing assumptions as well as the headline profit, price or return; the result is a scenario, not a sales forecast.
Keep the scope constant while changing price, volume, supplier cost or time. A lower-sales or higher-cost case helps show whether the decision depends on an optimistic assumption.
Common mistakes to avoid
- Do not confuse markup on cost with margin on selling price.
- Include work that is easy to miss, such as travel, setup, rework and administration, where the model supports it.
- Do not treat tax collected or an unpaid invoice as freely available cash.
Assumptions and sources
Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Rules checked . This date comes from the tool’s review notes and applies only to its documented scope, not to every selectable scenario.
Sources and further information
If your case falls outside this scope, use a more suitable calculator or contact us about an unclear method.