Thresholds for Capital Acquisitions Tax

Indexed Thresholds for Capital Acquisitions Tax

For the purpose of Gift and Inheritance Tax, the relationship between the person who provided the gift or inheritance (i.e. the Disponer) and the person who received the gift or inheritance (i.e. the beneficiary), determines the maximum tax free threshold - known as the "group threshold".

The Group thresholds are indexed by reference to the Consumer Price Index and the indexation factor for 2010 (1 January 2009 to 31 December 2009 inclusive) is 1.361.

Under the Finance Act 2011 the indexation factor for 2010, will continue to apply to gifts and inheritances taken on or after 8/12/2010.

*In certain circumstances a parent taking an inheritance from a child can qualify for Group A threshold.

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Group Thresholds Applicable for Capital Acquisitions Tax

For the purpose of Gift and Inheritance Tax, the relationship between the person who provided the gift or inheritance (i.e. the Disponer) and the person who received the gift or inheritance (i.e. the beneficiary), determines the maximum tax-free threshold - known as the "group threshold". The Group thresholds for 2011 and previous years are shown below.

Note: (Date of death or date of gift indicates the relevant year for the correct indexed amount).

*In certain circumstances a parent taking an inheritance from a child can qualify for Group A threshold.

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