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Overpayment of Capital Acquisitions Tax (CAT)

If you overpay your CAT, you may apply for a repayment. A repayment of tax may include any:

interest charged
surcharge imposed
penalty incurred.

Your application must be a valid claim for repayment. It should include all relevant information to enable Revenue to determine the amount of the overpayment.

A time limit applies to repayment claims. No repayment will be made unless a valid claim is submitted within the period of four years commencing on the:

31 December in the year in which the tax was due to be paid
valuation date, in the case of Discretionary Trust Tax (DTT)
or
date of payment, where Discretionary Trust Tax (DTT) was paid within four months of the valuation date.

Example

John filed a CAT return and paid his tax for the period 1 September 2020 to 31 August 2021. He overpaid tax by €500.

John must submit a valid claim for a repayment of the tax overpaid by 31 December 2025.

Published: 23 March 2023 Please rate how useful this page was to you Print this page

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Overpayment of Capital Acquisitions Tax (CAT)