Thresholds for Capital Acquisitions Tax

Indexed Thresholds for Capital Acquisitions Tax

The date of the benefit (e.g. date of death or date of gift) indicates the relevant period for the correct threshold amount.

Further information on the date of the benefit is available at:  Date of gift/inheritance – Threshold & Rate of Tax Applicable

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".

Historically group thresholds were indexed by reference to the Consumer Price Index. The indexation of the tax-free group thresholds is abolished for gifts and inheritances taken on or after 7 December 2011.

Group Thresholds Applicable for Capital Acquisitions Tax from 14 October 2015
  Group A Group B Group C
Relationship to Disponer Son/Daughter Parent*/Brother/Sister/
Niece/Nephew/Grandchild
Relationship other than
Group A or B
Group Threshold
On or after 14/10/2015
€280,000 €30,150 €15,075
Group Thresholds Applicable for Capital Acquisitions Tax from 6 December 2012
  Group A Group B Group C
Relationship to Disponer Son/Daughter Parent*/Brother/Sister/
Niece/Nephew/Grandchild
Relationship other than
Group A or B
Group Threshold
06/12/2012 - 13/10/2015
€225,000 €30,150 €15,075
Group Thresholds Applicable for Capital Acquisitions Tax from 7 December 2011
  Group A Group B Group C
Relationship to Disponer Son/Daughter Parent*/Brother/Sister/
Niece/Nephew/Grandchild
Relationship other than
Group A or B
Group Threshold
07/12/2011 - 05/12/2012
€250,000 €33,500 €16,750

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

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Historic Indexed Group Thresholds for Capital Acquisitions Tax

Section 109 Finance Act 2012 amends Schedule 2 of the Capital Acquisitions Tax Consolidation Act 2003. This abolishes the indexation of the tax-free group thresholds. The amendment applies to gifts and inheritances taken on or after 7 December 2011.

Under the Finance Act 2011 the indexation factor for 2010, will continue to apply to gifts and inheritances taken on or after 8 December 2010 to 6 December 2011. The indexation factor for 2010 (1 January 2009 to 31 December 2009 inclusive) was 1.361.

The Group thresholds for periods from 1984 to 6 December 2011 are shown below.

Historic Group Thresholds Applicable for Capital Acquisitions Tax
Year Group A
(Son/Daughter)
(after indexation)
Group B
(Parent*/Brother/Sister/Niece/
Nephew/Grandchild)
(after indexation)
Group C
(Relationship other that at A/B)
(after indexation)
01/01/2011 - 06/12/2011 €332,084 €33,208 €16,604
08/12/2010 - 31/12/2010 €332,084 €33,208 €16,604
01/01/2010 - 07/12/2010 €414,799 €41,481 €20,740
08/04/2009 - 31/12/2009 €434,000 €43,400 €21,700
01/01/2009 - 07/04/2009 €542,544 €54,254 €27,127
2008 €521,208 €52,121 €26,060
2007 €496,824 €49,682 €24,841
2006 €478,155 €47,815 €23,908
2005 €466,725 €46,673 €23,336
2004 €456,438 €45,644 €22,822
2003 €441,198 €44,120 €22,060
2002 €422,148 €42,215 €21,108
2001 €402,253 €40,225 €20,113
2000 €380,921 €38,092 €19,046
1999 €244,932 €32,658 €16,329
1998 €239,219 €31,896 €15,948
1997 €235,600 €31,413 €15,707
1996 €231,791 €30,905 €15,453
1995 €226,267 €30,169 €15,084
1994 €220,934 €29,458 €14,729
1993 €218,078 €29,077 €14,538
1992 €211,221 €28,163 €14,081
1991 €204,936 €27,325 €13,662
1990 €198,079 €26,411 €13,205
1984 to 1989** € 190,461 €25,395 €12,697

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

**Indexation applies with effect from 1 January 1990 to 6 December 2011.

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