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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

How and when do you pay and file?

You can file your return online through MyAccount or Revenue Online Services (ROS) or on paper Form IT38S.

If the valuation date falls between:

  • 1 January and 31 August, you must pay by 31 October of that year
  • 1 September and 31 December, you must pay by 31 October of the following year.

You can pay your CAT online, with a debit or credit card, or by Electronic Funds Transfer.

Next: What charges are there for late filing?

Published: 08 March 2023 Print this page

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