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

Historical CAT groups, group thresholds and rates

Note

Inheritances taken on, or after, 30 January 1985 by a spouse, are exempt from Capital Acquisitions Tax (CAT).

Gifts received on, or after, 31 January 1990, by a spouse, are exempt from CAT.

Civil partners were introduced to these exemptions in 2011 following the Civil Partnership Act.

Historical CAT groups, group thresholds and rates after 26 March 1984

Group A

Group A threshold applies to the:

• child of the disponer
• minor child of a deceased child of the disponer (a gift or inheritance from a grandparent to a grandchild, where the parent - being the grandparent’s child - has died)
• parent of the disponer, where the interest taken is an absolute interest (not a limited interest) and the inheritance is taken on the death of the disponer (the beneficiary’s child)
• spouse for:
  • inheritances taken before 30 January 1985
  • gifts given before 31 January 1990.

Group B

Group B threshold applies to the:

• parent of the disponer (in respect of a gift or a limited Interest)
• brother or sister of the disponer
• child of a brother or sister of the disponer
• grandparent (lineal ancestor) of the disponer
• grandchild (lineal descendant) of the disponer (other than a minor child of a deceased child).

Group C

Group C threshold applies where you, the beneficiary, on the date of the gift or inheritance, do not:

• have a relationship with the disponer covered in Group A
• or
• have a relationship with the disponer covered in Group B.

Note

Gift Tax is charged at 75% of the below rates.

For example, if you calculated the tax using the below rates as €20,000, the Gift Tax on a benefit is €15,000 (€20,000 x 75%).

Historical CAT tables and rates on or before 26 March 1984

Table 1

Table 1 threshold applies to the:

• spouse of the disponer
• child of the disponer
• minor child of a deceased child of the disponer (a gift or inheritance from grandparent to grandchild, where the parent - being the grandparent’s child - has died)
• parent of the disponer, on an inheritance taken on, or after, 2 June 1982, and where:
  • the interest taken is an absolute interest (not a limited interest)
  • and
  • the inheritance is taken on the death of the disponer (the beneficiary’s child).

Table 2

Table 2 applies to the:

• parent of the disponer, on an inheritance taken prior to 2 June 1982, and where:
  • the interest taken is an absolute interest (not a limited interest)
  • and
  • the inheritance is taken on the death of the disponer (the beneficiary’s child)
• parent of the disponer in respect of a gift or a limited interest
• grandparent or great-grandparent of the disponer (relationship in Table 1 is not included)
• grandchild or great-grandchild of the disponer
• lineal ancestor or lineal descendant of the disponer.

Table 3

Table 3 applies to the:

• brother or sister of the disponer
• child of a brother or sister of the disponer.

Table 4

Table 4 threshold applies to a person with a relationship to the disponer not already covered in Tables 1, 2 or 3.