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Follow these steps to initiate an application for a special depreciation rate, or higher maximum pooling value.

If you are applying on behalf of someone else, you do not need to be linked to them or their account in myIR. However, you will need their authorisation to apply on their behalf.

Before you start

If you know the IRD number of the applicant, it will speed up the application process.

 

In myIR, go to 'Manage my profile'

Select the 'I want to' tab

Select 'Request a ruling or determination'

Select 'Depreciation determination'

Select depreciation determination from the drop-down menu.

Select the type of depreciation determination

Select 1 of these options from the drop-down menu:

  • Higher maximum pooling value
  • Special depreciation rate

Fill out the details

Fill out the applicant and contact details, then review and submit your application.

There is no need to provide any more information at this stage.

Log in to myIR

What happens next

We will contact you within 10 working days about the next steps. Your application will then be available to complete in myIR.

You can see your submission in myIR by following these steps.


  1. Go to Manage my profile
  2. Click ‘I want to’
  3. Click ‘Search submissions’

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Last updated: 14 Sep 2026
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