Revenue eBrief No. 149/26
12 October 2026
CAT Manual – Sch. 2: Computation of Tax: Part 1 – Preliminary Updated
Part 1 of Schedule 2 to the Capital Acquisitions Tax Consolidation Act 2003 sets out the tax-free thresholds, known as the “group thresholds”, below which Capital Acquisitions Tax (CAT) does not arise.
CAT Manual – Sch.2: Computations of Tax: Part 1- Preliminary provides guidance on the operation of the group thresholds. The manual has been updated to reflect the increased group thresholds, announced in Budget 2027.
The increased thresholds apply in respect of gifts and inheritances taken on or after 7 October 2026.
Any further TDMs that require amendment to reflect the Budget 2027 changes will be updated in due course.