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