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Gift and Inheritance Tax (Capital Acquisitions Tax – CAT)

  1. Overview
  2. What do you pay CAT on?
  3. What do you not pay CAT on?
  4. How do you calculate CAT?
  5. How and when do you pay and file?
  6. What charges are there for late filing?
  7. Adverse possession
  8. Powers of revocation

Adverse possession

You might acquire land by adverse possession (often called squatter’s rights). If you do, you can apply to the Property Registration Authority (PRA) to be registered as the owner under the Land Registration Rules 1972.

Before you can register the title, you must have a Capital Acquisitions Tax Clearance Certificate, Form CA12. There is also a Self-Certification Form I.T. 76 that can be used by solicitors in situations where the property involved is under a certain value.

Next: Powers of revocation

Published: 01 March 2024 Print this page

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