Can a photographer or content creator claim their camera as a business expense in Ireland?

Yes — for photographers, videographers, and content creators, a camera is core business equipment and can be claimed via capital allowances at 12.5% per year over 8 years. If used exclusively for business, claim 12.5% of the full purchase price each year. If also used for personal photography, claim only the business-use percentage of 12.5%. Example: €2,000 camera, 90% business use → €2,000 × 90% = €1,800 qualifying cost × 12.5% = €225/year deduction for 8 years. Also claimable: lenses, memory cards, batteries, lighting, tripods, gimbals, drones (for business use), editing software (Lightroom, Premiere Pro subscriptions), and hard drives for client work storage. For part-time photographers who also have a personal photography hobby, Revenue may scrutinise dual-use claims — keep client invoices and a business portfolio as evidence.

• Capital allowances at 12.5%/year over 8 years on the camera's business-use cost
• Exclusively for business: claim on full cost; otherwise claim business-use % only
• All accessories (lenses, lighting, bags, memory cards) claimable in the same proportion
• Editing software (Lightroom, Premiere) claimed as revenue subscriptions
• Retain client invoices and portfolio as evidence of genuine business use