Revenue eBrief No. 064/26
30 March 2026
CAT Manual Part 10: Chapters 2 and 2A - Business Relief - updated
Sections 90 to 101 of the Capital Acquisitions Tax Consolidation Act (CATCA) 2003 provide for an exemption from CAT known as Business Relief. CAT Manual Part 10: Chapters 2 and 2A - Business Relief, which provides guidance on the operation of this relief, has been updated and refreshed throughout.
The main changes are as follows;
- The manual has been updated throughout to reflect Finance Act 2025 amendments to sections 100 and 101 CATCA 2003.
- New examples have been added to reflect the changes to the relief.