Revenue eBrief No. 027/26
03 February 2026
CAT Manual "Part 9: Exemptions" - updated
CAT Manual "Part 9: Exemptions" provides an overview of the various exemptions from Capital Acquisitions Tax (CAT).
The document has been updated in paragraph 12 – exemption relating to retirement benefits - to reflect Finance Act 2025 amendments to section 85 of the Capital Acquisitions Tax Consolidation Act 2003. The amendments brings any balance remaining in an Automatic Enrolment account, where a participant in an Automatic Enrolment scheme dies after reaching pensionable age, within the meaning of “retirement fund”, as defined in that section.