Capital Acquisitions Tax (CAT) Thresholds, Rates and Aggregation Rules

Current CAT thresholds (post 12 October 2016)

Group A: A son or daughter of the person giving the gift or inheritance (the disponer).

Group B: A parent, brother, sister, niece, nephew, grandparent, grandchild, lineal ancestor or a lineal descendant of the disponer.

Group C: People with a relationship to the disponer not already covered in Groups A or B.

Current CAT thresholds (post 12 October 2016)
 Group AGroup BGroup C
On or after 12/10/2016 €310,000 €32,500 €16,250
14/10/2015 - 11/10/2016 €280,000 €30,150 €15,075
06/12/2012 - 13/10/2015 €225,000 €30,150 €15,075
07/12/2011 - 05/12/2012 €250,000 €33,500 €16,750

Next: Historic CAT thresholds