Following clarification from the Deputy's office, I understand that this question refers to the Accelerated Capital Allowances scheme for Energy Efficient Equipment.
As this is a tax expenditure, there is no specific advance funding allocation. Rather, claims under this scheme are submitted in the annual tax return of the claimant, following the end of the relevant accounting period. The costs therefore depend on the take up of the scheme in any given year.
In 2019, the most recent year for which comprehensive data are currently available, the cost of the scheme was €4.5 million, in respect of 1,012 claims. Information in respect of prior years is available at the following link: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/index.aspx It should be noted that this is a temporal cost - the scheme provides for an acceleration of existing capital allowances and therefore is cost-neutral over the life of the asset.
The Accelerated Capital Allowance for Energy Efficient Equipment scheme is regularly reviewed. The last review was undertaken in 2020 and was published in the Budget 2021 Tax Expenditures report, available on the following website: www.gov.ie/en/collection/4e0ff-budget-2021/.
As per tax expenditure guidelines, this scheme will be reviewed again this year in advance of Budget 2024.