Capital Acquisitions Tax (CAT) thresholds, rates and aggregation rules
CAT rates
The standard rate of CAT for gifts and inheritances received on or after 6 December 2012 is 33%.
The following are the rates that apply from 1 December 1999.
CAT rates for inheritance or gifts
| Date of benefit | Threshold amount | Balance |
|---|
| On or after 06 December 2012 |
Nil |
33% |
| 07 December 2011 - 05 December 2012 |
Nil |
30% |
| 08 April 2009 - 06 December 2011 |
Nil |
25% |
| 20 November 2008 - 07 April 2009 |
Nil |
22% |
| 01 December 1999 - 19 November 2008 |
Nil |
20% |
Note
There is no reduction of charge in relation to gifts.
Next: Historical CAT groups, group thresholds and rates