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Revenue eBrief No. 018/22

26 January 2022

Capital Acquisitions Tax - Exemptions from CAT

Section 82 of the Capital Acquisitions Tax Consolidation Act 2003 provides for an exemption from CAT for bona fide winnings.  The section was amended by Finance Act 2021 to provide that the exemption applies to winnings in non-cash form, as well as to winnings in cash form.  Part 23 of the Capital Acquisitions Tax manual - Exemptions from Capital Acquisitions Tax (CAT) - has been amended in paragraph 23.12 to reflect the amendment.

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