Capital Acquisitions Tax in Ireland

URI: https://gptkb.org/entity/Capital_Acquisitions_Tax_in_Ireland
GPTKB entity
Statements (33)
Predicate Object
gptkbp:instanceOf gptkb:tax_law
gptkbp:administeredBy gptkb:Revenue_Commissioners
gptkbp:appliesTo gifts
inheritances
gptkbp:country gptkb:Ireland
gptkbp:excludes spouses
civil partners
gptkbp:GroupAThresholdAmount2024 €335,000
gptkbp:GroupAThresholdAppliesTo children
gptkbp:GroupBThresholdAmount2024 €32,500
gptkbp:GroupBThresholdAppliesTo siblings
nephews
nieces
gptkbp:GroupCThresholdAmount2024 €16,250
gptkbp:GroupCThresholdAppliesTo other relationships
gptkbp:hasRelief agricultural relief
business relief
dwelling house exemption
https://www.w3.org/2000/01/rdf-schema#label Capital Acquisitions Tax in Ireland
gptkbp:introducedIn 1976
gptkbp:legislature gptkb:Capital_Acquisitions_Tax_Consolidation_Act_2003
gptkbp:mainThresholdGroup Group A
gptkbp:replacedBy gift tax
succession duty
gptkbp:returnDueWithin 4 months of valuation date
gptkbp:subject aggregation of prior gifts/inheritances
gptkbp:taxPayableBy beneficiary
gptkbp:taxStatus 33%
gptkbp:threshold relationship to disponer
gptkbp:valuationDate date of inheritance or gift
gptkbp:website https://www.revenue.ie/en/gains-gifts-and-inheritance/cat/index.aspx
gptkbp:bfsParent gptkb:Capital_Acquisitions_Tax_Consolidation_Act_2003
gptkbp:bfsLayer 8