Revenue eBrief No. 193/21

21 October 2021

Capital Acquisitions Tax Collection and Enforcement Guidelines

Tax and Duty Manual - Capital Acquisitions Tax Collection and Enforcement Guidelines - has been amended as follows:

  • Paragraph 1.4 on group thresholds has been updated to clarify when a parent falls within Group A or Group B.
  • Appendix 3 has been updated to reflect new methods of on-line payments that are available to agents and solicitors. Additionally, the debit/credit card helpline number has been inserted into this Appendix.