Each Capital Acquisition Tax (CAT) group has a tax-free threshold amount.
Gift tax is charged at 75% of rates marked.
CAT Rates Thresholds
| Year | Class A | Class B | Class C |
|---|---|---|---|
| 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 |
Pay and file deadlines
Prior to 14 June 2010: 4 months after valuation date.
14 June 2010 - 20 January 2011: 31 October following the end of the CAT year.
On or after 21 January 2011 but prior to 08 February 2012: 30 September following the end of the CAT year.
On or after 08 February 2012: 31 October following the end of the CAT year.
