Exemption of certain receipts

The following receipts are exempt from Capital Acquisitions Tax (CAT):

• Compensation or damages you received for any wrong or injury you suffered to your person, property, reputation or means of livelihood.
• Compensation or damages you received for any wrong or injury resulting in the death of any other person.
• Winnings (whether in cash or non cash form) from betting, lotteries, or games with prizes.
• Property you received to reduce debt if you are bankrupt or near-bankrupt.
• Any benefit arising out of the discharge or reduction of a debt under a:
  • debt relief notice
  • debt settlement arrangement
  • or
  • personal insolvency arrangement.
• Receipts taken by certain relatives of the disponer, while the disponer is alive, for which could reasonably be described as normal expenses for: 
  • support
  • maintenance
  • or 
  • education purposes.
• Ex-gratia payments made on or after 1 August 2013 in respect of women who were admitted to, and worked in, Magdalen Laundries. The payment may have been made to an individual or to the estate of a deceased individual.
• General payments and work-related payments made under the Mother and Baby Institutions Payment Scheme. The payments may have been made to an individual applicant or to the estate of a deceased individual applicant.
• Ex-gratia payments made on or after 11 March 2019 under the CervicalCheck non-disclosure ex-gratia scheme.
• Ex-gratia payments made on or after 9 August 2024 under Phase 1 of the Stardust ex-gratia payment scheme.