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Capital Acquisitions Tax

The thresholds for CAT are set out below. The CAT rate remains at 33% effective from 06 December 2012.

Group Beneficiary
Group A - €310,000 Child, in certain circumstances a parent
Group B - €32,500 Brother, sister, niece , nephew etc
Group C - €16,250 All other cases

The Group A (primarily from parents to their children) threshold will increase from €280,000 to €310,000 with effect from 12 October 2015. Group B & C will increase by 8%.

 

Hall Street, Kingscourt, Co. Cavan.
Tel: 042 966 5153 | Fax: 042 966 5909

Main Street, Bailieborough, Co. Cavan.
Tel: 042 966 5153 | Fax: 042 966 5909

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