CAT Thresholds
| Date | Group (a) | Group (b) | Group (c) |
|---|---|---|---|
| 07 Oct 26 Onwards | €420,000 | €44,000 | €22,000 |
| 02 Oct 24 - 06 Oct 26 | €400,000 | €40,000 | €20,000 |
| 09 Oct 19 - 01 Oct 24 | €335,000 | €32,500 | €16,250 |
| 10 Oct 18 - 08 Oct 19 | €320,000 | €32,500 | €16,250 |
| 12 Oct 16 - 09 Oct 18 | €310,000 | €32,500 | €16,250 |
| 14 Oct 15 - 11 Oct 16 | €280,000 | €30,150 | €15,075 |
| 06 Dec 12 - 13 Oct 15 | €225,000 | €30,150 | €15,075 |
| 07 Dec 11 - 05 Dec 12 | €250,000 | €33,500 | €16,750 |
| 08 Dec 10 - 06 Dec 11 | €332,084 | €33,208 | €16,604 |
| 01 Jan 10 - 07 Dec 10 | €414,799 | €41,481 | €20,740 |
| 08 Apr 09 - 31 Dec 09 | €434,000 | €43,400 | €21,700 |
| 01 Jan 09 - 07 Apr 09 | €542,544 | €54,254 | €27,127 |
| 2008 | €521,208 | €52,121 | €26,060 |
| 2007 | €496,824 | €49,682 | €24,841 |
| 2006 | €478,155 | €47,815 | €23,908 |
| 2005 | €466,725 | €46,673 | €23,336 |
| 2004 | €456,438 | €45,644 | €22,822 |
| 2003 | €441,198 | €44,120 | €22,060 |
| 2002 | €422,148 | €42,215 | €21,108 |
| 2001 | €402,253 | €40,225 | €20,113 |
| 2000 | €380,921 | €38,092 | €19,046 |
| 1999 | €244,932 | €32,658 | €16,329 |
| 1998 | €239,219 | €31,896 | €15,948 |
| 1997 | €235,600 | €31,413 | €15,707 |
| 1996 | €231,791 | €30,905 | €15,453 |
| 1995 | €226,267 | €30,169 | €15,084 |
| 1994 | €220,934 | €29,458 | €14,729 |
| 1993 | €218,078 | €29,077 | €14,538 |
| 1992 | €211,221 | €28,163 | €14,081 |
| 1991 | €204,936 | €27,325 | €13,662 |
| 1990 | €198,079 | €26,411 | €13,205 |
| 1984 to 1989 | €190,461 | €25,395 | €12,697 |
The CAT Groups are set out below.
Group (a)
The Group (a) threshold applies to a beneficiary who is:
- a child of the disponer (or the disponer's civil partner).
- a minor child of a deceased child of the disponer (or the disponer's civil partner).
- a minor child of the civil partner of a deceased child of the disponer (or the disponer's civil partner).
- a foster child of the disponer, in certain circumstances.
- a parent of the disponer who inherited an absolute interest in an asset on the death of the child.
Group (b)
The Group (b) threshold applies to a beneficiary who is:
- a parent of the disponer (taking a gift or a limited interest).
- a lineal ancestor of the disponer, such as a grandparent.
- a brother or sister of the disponer.
- a child of a brother or sister of the disponer (or a civil partner of a brother or sister of the disponer).
- a lineal descendant of the disponer such as a grandchild (other than a lineal descendant who is in group (a)).
- certain foster children taking a benefit from a relative of the foster parents or a person who was also fostered by the foster parents.
Group (c)
The Group (c) threshold applies to all other benefits.
Small Gift Exemption
| 2003 to Date | €3,000 |
| 1999 to 2002 | €1,270 |
| 1991 to 1998 | €635 |
Pay & File Deadlines
| From 08 February 2012 | 31 Oct following CAT year |
| 21 Jan 11 - 07 Feb 2012 | 30 Sept following CAT year |
| 14 June 10 - 20 Jan 11 | 31 Oct following CAT year |
| Up to 14 June 2010 | 4 months after valuation date. |
