Gift and Inheritance Tax (Capital Acquisitions Tax – CAT)

What do you not pay CAT on?

You do not pay CAT on a gift or inheritance if it is given to you by your spouse or civil partner or if its value is below a group threshold amount. You do not pay CAT on a gift with a value of €3,000 or less from any one person in any one year.

Next: How do you calculate CAT?