Completing your gift or inheritance tax return (IT38)

How to pay your Capital Acquisitions Tax (CAT) online

You can pay CAT for yourself or on behalf of a beneficiary using the following methods.

If you are using a standard Revenue Online Service (ROS) digital certificate, you can pay by:

Customers not registered for ROS can make a payment through myAccount.

If you are a non-resident, and do not have a SEPA reachable bank account, you can pay by Electronic Funds Transfer (EFT).

You can also pay with a debit card or by EFT.

You should make EFT payments to:

Office of the Revenue Commissioners – UTD EFT – Public Bank Account
Danske Bank
International House
3 Harbourmaster Place
Dublin 1

IBAN: IE37DABA95159920003514

When paying by EFT you must include your name and Registration number. This is to ensure correct and prompt allocation of funds to your customer record.

As soon as you make the payment, email with the following details:

  • customer name
  • Personal Public Service Number (PPSN)
  • amount of payment
  • whether payment is for Gift or Inheritance Tax
  • the period covered by the payment.

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