Capital Acquisitions Tax (CAT) thresholds, rates and aggregation rules

Historical CAT thresholds

Historical CAT thresholds after 26 March 1984

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

A person with a relationship to the disponer which is not already covered in Groups A or B.

Historical CAT thresholds for inheritances or gifts
 Group AGroup BGroup C
01 January 2011 - 06 December 2011 €332,084 €33,208 €16,604
08 December 2010 - 31 December 2010 €332,084 €33,208 €16,604
01 January 2010 - 07 December 2010 €414,799 €41,481 €20,740
08 April 2009 - 31 December 2009 €434,000 €43,400 €21,700
01 January 2009 - 07 April 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 - 1989 €190,461 €25,395 €12,697

Historical CAT thresholds on or before 26 March 1984

Group A

A spouse, child or minor child of a deceased child of the person giving the gift or inheritance (the disponer).

Group B

A parent, grandparent, great-grandparent, child, grandchild, great-grandchild, lineal ancestor or lineal descendant of the disponer (relationships in Group A are not included).

Group C

A brother, sister, niece or nephew of the disponer.

Group D

A person with a relationship to the disponer not already covered in Groups A, B or C.

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