Capital Acquisitions Tax (CAT) thresholds, rates and aggregation rules
You do not have to pay tax on a gift or inheritance if its value is below a particular group threshold. The threshold you use depends on your relationship to the person who gave you the gift or inheritance. You must pay tax on any remaining value above that threshold.
There are three group thresholds that apply from November 2011:
A son or daughter of the person giving the gift or inheritance (the disponer).
A parent, brother, sister, niece, nephew, grandparent, grandchild, lineal ancestor or a lineal descendant of the disponer.
People with a relationship to the disponer not already covered in Groups A or B.
CAT thresholds for inheritances or gifts
| ||Group A||Group B||Group C|
|On or after 10 October 2018
|12 October 2016 - 09 October 2018
|14 October 2015 - 11 October 2016
|06 December 2012 - 13 October 2015
|07 December 2011 - 05 December 2012
Next: Historical CAT thresholds