Skip to main content

Follow these steps to complete your application for a special depreciation rate or a higher maximum pooling value.

You must initiate an application in myIR before you can complete your application.

Initiate an application in myIR

Before you start

We’ll send you a web notice when your application is available to complete. Use the link to complete and submit your application.

If you’re applying for a higher maximum pooling value, include an Application for a higher maximum pooling value – additional declaration – IR719.

For special depreciation rates, you’ll need to provide detailed information on your item. Explain how your unique circumstances will affect its life and provide evidence to support your application. 

See Information to help you apply for a depreciation determination, for more information about what you need for your application, or to download an IR719.

Information to help you apply for a depreciation determination

In myIR, go to 'Manage my profile'

Select the Alerts tab

Select 'Complete and submit application' for your determination

Review and complete the Applicant and Contact details

Complete the extra details for a special depreciation rate

Attach your documents

If you are applying for a higher maximum pooling value attach an Application for a higher maximum pooling value – additional declaration - IR719.

If you are applying for a special depreciation rate, attach any supporting evidence about your item and why you need a different rate.

Review the information you've entered

Confirm and submit your application submission

Log in to myIR

What happens next

We will contact you within 10 working days with an estimated timeframe and a fee estimate for the total work. For more information on our timeframes, fees, how to view your submission and withdraw an application, go to our Next steps after an application page.

Next steps after an application


Was this page helpful?

What did you like about this page?

Please tell us how we could improve this page?

Thanks for sharing your opinion! Your feedback has been received.

Sorry there was an issue submitting your feedback, please try again later.

Last updated: 14 Sep 2026
Jump back to the top of the page