The thresholds for CAT are set out below. The CAT rate remains at 33% effective from 06 December 2012.
|Group A – €335,000||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 €320,000 to €335,000 with effect from 09 October 2019. No changes to Groups B & C.