Ie Cat

---
name: ie-cat
description: "Ireland's Capital Acquisitions Tax (CAT) on gifts and inheritances for 2026. Covers the single 33% rate; the Group A, B and C thresholds in two 2026 periods (EUR 400,000 / 40,000 / 20,000 for benefits taken to 6 October 2026, and EUR 420,000 / 44,000 / 22,000 from 7 October 2026 under Finance (No. 2) Bill 2026 s.66, which Revenue already applies); aggregation since 5 December 1991; the EUR 3,000 small gift exemption; the spouse and civil partner exemption; dwelling house exemption; agricultural and business relief at 90%; valuation date; the 31 October pay-and-file date and the 80% IT38 filing trigger; late filing surcharge, under-valuation surcharge and interest; residence, domicile and foreign tax credits. Trigger on 'Irish inheritance tax', 'Irish gift tax', 'CAT threshold', 'Group A', 'IT38', 'small gift exemption', 'dwelling house exemption', 'agricultural relief', 'business relief'. Out of scope: capital gains tax (ie-cgt), residence and domicile in depth (ie-cross-border, ie-non"
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ie-cat"
  jurisdiction: "IE"
  tax_year: "2026"
  last_updated: "2026-10-26"
---

# Ireland Capital Acquisitions Tax (CAT), 2026

> **Source-cited draft.** Drafted from the Capital Acquisitions Tax Consolidation Act 2003 (CATCA) as amended up to Finance Act 2025, read in Revenue's Notes for Guidance (Finance Act 2025 edition); the enacted text of Finance Act 2024 ss.98 to 100 and Finance Act 2025 ss.88 and 89; Finance (No. 2) Bill 2026 s.66 as initiated on 19 October 2026 (still at First Stage on 26 October 2026, not yet enacted); Revenue's CAT Manual (Schedule 2, Part 1, updated October 2026), eBrief 149/26 and Revenue's CAT pages, all read on 2026-10-24. No accountant has reviewed it.

Authority: the Revenue Commissioners. Currency: euro. CAT is one tax charged on gifts (gift tax) and inheritances (inheritance tax). Section numbers are CATCA unless another act is named. "Disponer" is the person who gives; "beneficiary" (donee for a gift, successor for an inheritance) is the person who receives and who pays.

## Who this applies to

- **The beneficiary pays.** The person primarily accountable is the donee or successor (s.45(1)). The return and the payment are theirs. The disponer may be asked by Revenue for a return in some cases (s.46(13) and (14)).
- **When a benefit is in charge (s.6 gifts, s.11 inheritances).** For dispositions made on or after 1 December 1999, the whole gift or inheritance is taxable if any one of these holds:
  - the disponer is resident or ordinarily resident in Ireland at the date of the disposition (for a will, the date of death);
  - the beneficiary is resident or ordinarily resident in Ireland at the date of the gift or inheritance;
  - otherwise, only the property situated in Ireland is taxable.
- **Foreign-domiciled people.** A person not domiciled in Ireland counts as resident or ordinarily resident for CAT only if they have been resident in Ireland for the 5 consecutive tax years before the relevant date, and are resident or ordinarily resident on that date (s.6 and s.11; Revenue Notes for Guidance, Parts 2 and 3).
- **Date of the gift or inheritance.** The date of a gift is normally the date it is received. The date of an inheritance is usually the date of death. These dates fix the rate and the threshold that apply. A gift made within 2 years of the disponer's death becomes an inheritance (s.3).
- **Exempt in full and ignored for aggregation:** gifts and inheritances between spouses or civil partners (s.70 gifts, s.71 inheritances). Cohabitants are not spouses; they fall in Group C unless a specific exemption applies.
- **Parent inheriting from a child.** An inheritance taken by a parent on the death of a child is exempt where the child had taken a non-exempt gift or inheritance from either or both parents in the 5 years before the child's death (s.79). Otherwise an absolute inheritance taken by a parent from a child is in Group A (Schedule 2, Part 1, para 1).
- **Out of scope here:** the 6% initial and 1% annual discretionary trust charges (ss.15 and 20), probate tax, stamp duty, and capital gains tax (see ie-cgt). Limited interests (life interests, interests for a period) need the Schedule 1 tables; this skill flags them but does not value them.

## Rates, bands and thresholds

| Item | Rate or amount | Year | Source |
|---|---|---|---|
| CAT rate on the excess over the group threshold | 33% | Benefits taken on or after 6 Dec 2012, unchanged for 2026 | CATCA Sch. 2, Part 1, para 4; https://www.revenue.ie/en/gains-gifts-and-inheritance/cat-thresholds-rates-and-aggregation-rules/cat-rates.aspx |
| Group A threshold (child of the disponer, minor child of a deceased child, parent taking an absolute inheritance from a child) | EUR 400,000 | Benefits taken 2 Oct 2024 to 6 Oct 2026 | Finance Act 2024 s.99; https://www.irishstatutebook.ie/eli/2024/act/43/section/99/enacted/en/html |
| Group B threshold (lineal ancestor, lineal descendant other than Group A, brother, sister, niece, nephew) | EUR 40,000 | Benefits taken 2 Oct 2024 to 6 Oct 2026 | Finance Act 2024 s.99 (same URL) |
| Group C threshold (anyone else) | EUR 20,000 | Benefits taken 2 Oct 2024 to 6 Oct 2026 | Finance Act 2024 s.99 (same URL) |
| Group A threshold | EUR 420,000 | Benefits taken on or after 7 Oct 2026 | Finance (No. 2) Bill 2026 s.66 (initiated 19 Oct 2026, not yet enacted), https://data.oireachtas.ie/ie/oireachtas/bill/2026/98/eng/initiated/b9826d.pdf ; applied by Revenue: https://www.revenue.ie/en/gains-gifts-and-inheritance/cat-thresholds-rates-and-aggregation-rules/cat-thresholds.aspx |
| Group B threshold | EUR 44,000 | Benefits taken on or after 7 Oct 2026 | Finance (No. 2) Bill 2026 s.66; Revenue CAT thresholds page (same URLs) |
| Group C threshold | EUR 22,000 | Benefits taken on or after 7 Oct 2026 | Finance (No. 2) Bill 2026 s.66; Revenue CAT thresholds page (same URLs) |
| Aggregation start date | Prior benefits in the same group since 5 Dec 1991 | 2026 | CATCA Sch. 2, Part 1, para 3; https://www.revenue.ie/en/gains-gifts-and-inheritance/cat-thresholds-rates-and-aggregation-rules/cat-aggregation-rules.aspx |
| Small gift exemption | First EUR 3,000 of gifts from each disponer to each donee per calendar year; not aggregated | 2026 | s.69; https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/cat/2025/part09.pdf |
| Agricultural relief | Market value reduced by 90% | 2026 | s.89; https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/cat/2025/part10.pdf |
| Business relief | Taxable value reduced by 90% | 2026 | s.92; Notes for Guidance Part 10 (same URL) |
| IT38 filing trigger | Aggregate taxable value in the group over 80% of the group threshold | 2026 | s.46(4)(a); https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/cat/2025/part06.pdf |
| 80% trigger amounts | A 320,000 / B 32,000 / C 16,000 to 6 Oct 2026; A 336,000 / B 35,200 / C 17,600 from 7 Oct 2026 | 2026 | Computed: 80% of each threshold above |
| Reporting of interest-free and low-interest loans from close relatives | Return required where the aggregate balance on specified loans exceeds EUR 335,000 on at least one day in the period | From 1 Jan 2025 | s.46(4A)(b) as substituted by Finance Act 2024 s.98; https://www.irishstatutebook.ie/eli/2024/act/43/section/98/enacted/en/html |
| Late filing surcharge | 5% of tax, capped at EUR 12,695, if under 2 months late; 10%, capped at EUR 63,485, if 2 months or more late | 2026 | s.53A; https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/cat/2025/part07.pdf |
| Under-valuation surcharge | 10%, 20% or 30% of the tax on the asset when the declared value is 50 to under 67%, 40 to under 50%, or under 40% of the ascertained value | 2026 | s.53; Notes for Guidance Part 7 (same URL) |
| Interest on late CAT | 0.0219% per day | Since 1 Jul 2009 | s.51(2); https://www.revenue.ie/en/tax-professionals/tdm/collection/debt-management/guidelines-for-charging-interest-on-late-payment.pdf |

Historic rates for older aggregation work: 30% (7 Dec 2011 to 5 Dec 2012), 25% (8 Apr 2009 to 6 Dec 2011), 22% (20 Nov 2008 to 7 Apr 2009), 20% (1 Dec 1999 to 19 Nov 2008) (Revenue CAT rates page). Prior benefits are aggregated at their taxable value; the threshold in force at the date of the current benefit is used.

**Which threshold applies.** The threshold is the one in force on the date of the gift or inheritance, not the valuation date (Revenue CAT thresholds page). A death on 6 October 2026 uses EUR 400,000 even if the estate is paid out in 2027.

## The taxable base

1. **Market value at the valuation date** (s.26): the price the property would fetch on the open market. Revenue may challenge a low value, and a large shortfall triggers the s.53 surcharge.
2. **Valuation date** (s.30). For a gift, the date of the gift. For most inheritances, the earliest of: the date the successor's share can lawfully be retained for them, the date it is actually retained, or the date it is paid, delivered or transferred to them. Each advance from an estate has its own valuation date (s.30(5)). A gift that becomes an inheritance because the disponer died within 2 years keeps the gift date as its valuation date (s.30(3)).
3. **Taxable value** (s.28). Market value less liabilities, costs and expenses properly payable out of the benefit, less any consideration the beneficiary gave.
4. **Reliefs reduce the value** (below), then the small gift exemption takes the first EUR 3,000 of gifts from each disponer in a calendar year out entirely (s.69). The exemption covers gifts only, plus a gift that becomes an inheritance because the disponer dies within 2 years.
5. **Aggregate within the group.** Add the taxable value of all prior gifts and inheritances taken since 5 December 1991 that carry the same group threshold. The unused threshold is the current threshold less those prior benefits. Tax is 33% of the current benefit above the unused threshold (Sch. 2, Part 1, paras 3 and 4). Benefits from different groups are not aggregated. Property chargeable more than once on the same event is counted only once (s.103).

**Group placement rules (Schedule 2, Part 1).**
- A stepchild is a child; a minor child of a deceased child (or stepchild) is in Group A. An adult child of a deceased child is in Group B (CAT Manual Sch. 2 Part 1, para 2).
- A surviving spouse or civil partner of a deceased person who was a closer relation of the disponer takes that closer relationship (para 6). A widowed daughter-in-law inheriting from her father-in-law is in Group A.
- Favourite nephew or niece (para 7): a nephew or niece who worked substantially full-time for the disponer (or the disponer's company) for the 5 years before the disposition is treated as a child, for business assets or company shares only. "Substantially full-time" means at least 24 hours a week, or at least 15 hours where the business is run only by the disponer, the disponer's spouse and the nephew or niece.
- Foster children (para 9): Group A from the foster parent, and Group B from specified relatives of the foster parent, on a claim. Informal fostering needs 5 years of care before age 18.
- An adopted child is in Group A from a natural parent (para 10).

**Dwelling house exemption (s.86).** An inheritance of a dwelling house is exempt when all of these hold:
- it was the disponer's principal private residence at death (deemed met if the disponer was away because of ill health);
- the successor occupied it as their only or main residence for the 3 years before the inheritance (or 3 of the 4 years where a replacement house is involved);
- at the date of the inheritance (or the valuation date if later) the successor is not beneficially entitled to any other dwelling house or any interest in one;
- the successor keeps living there for 6 years, unless aged 65 or over at the date of the inheritance.
A gift of a house does not qualify, except to a dependent relative: a lineal ancestor or descendant, brother, sister, uncle, aunt, nephew or niece of the disponer or their spouse or civil partner, who is 65 or over or permanently and totally incapacitated. The exemption is clawed back if the house is sold or the successor stops living there within 6 years, subject to replacement-house, ill-health and employer-required absences (s.86(6) to (8)).

**Agricultural relief (s.89).** Agricultural property (land, pasture and woodland in an EU Member State, with crops, appropriate farm buildings and houses, machinery, livestock, bloodstock and BISS payment entitlements) is valued at 10% of market value. The beneficiary must be a "farmer":
- at least 80% of their property after taking the benefit is agricultural property, valued on the valuation date, with no deduction for debts except on an off-farm main residence; and
- for at least 6 years after the valuation date they either hold an agricultural qualification (or get one within 4 years) and farm the land commercially, or spend at least 50% of their normal working time farming commercially, or lease the land to someone who meets one of those tests.
Liabilities are only partly deductible against relieved property. The relief is clawed back on a disposal within 6 years of the gift or inheritance unless the proceeds go into other agricultural property within 1 year (6 years for a compulsory acquisition). Trees and underwood get the relief without the farmer test. A replacement section 89A (Finance Act 2024 s.100) adds a 6-year farming test for the disponer, extends the land to the United Kingdom and adds rules for solar panels; it applies only from a date set by Ministerial order (Notes for Guidance Part 10).

**Business relief (ss.90 to 102).** The taxable value of relevant business property is reduced by 90% (s.92). It covers a business or an interest in one, unquoted shares meeting the holding conditions, and land, buildings and plant used by the business. It does not cover businesses that wholly or mainly deal in land, shares, securities or currencies, or make or hold investments. The disponer (or spouse) must have owned the property for 2 years before an inheritance taken on death, or 5 years in any other case (s.94). Assets not used for the business are "excepted assets" and get no relief. For gifts and inheritances taken on or after 1 January 2026, an asset is relieved only if it was used wholly or mainly for the business throughout the whole, or the last 2 years, of the ownership period, or is required for a specific business purpose within 6 years; if it is not so used, the beneficiary must file an additional return (s.100(2) as substituted by Finance Act 2025 s.89). The relief is withdrawn if, within 6 years after the valuation date, the property stops being relevant business property or is disposed of and the full proceeds are not reinvested in relevant business property within 1 year (s.101(2), as substituted for 2026 benefits by Finance Act 2025 s.89). A sale for less than full value is treated as a disposal at market value.

**Other points in the base.**
- Free use of property and interest-free or low-interest loans are gifts (s.40); see the loan reporting row in the rates table.
- From 1 January 2026, a disposal of an interest in a life assurance policy before the policy matures or pays out on death is treated as the interest coming into possession at the disposal (s.41(1A), inserted by Finance Act 2025 s.88).
- Capital gains tax paid on the same event is a credit against CAT, up to the CAT on that asset; the credit is clawed back if the beneficiary disposes of the asset within 2 years (s.104).

## Deadlines and filing

- **Pay and file date** (s.46(2A)):

| Valuation date | Return and tax due |
|---|---|
| 1 January to 31 August 2026 | 31 October 2026 |
| 1 September to 31 December 2026 | 31 October 2027 |

- **Who must file** (s.46(4)): a beneficiary whose aggregate taxable value in the group, including the current benefit, exceeds 80% of the group threshold, even if no tax is due. A return is also required whenever agricultural relief or business relief is claimed, whatever the value (s.46(4)(aa)), and for specified loans (s.46(4)(ab)). A person must file within 30 days of a written notice from Revenue (s.46(4)(b)).
- **Form.** Form IT38, filed online through ROS or myAccount after registering for CAT. A paper return is only allowed where no relief or exemption (other than the small gift exemption) is claimed and the interest taken is absolute with no conditions (s.46(3A)). The short Form IT38S may be used only if no relief, exemption or credit other than the small gift exemption is claimed, the benefit has no conditions, and it comes from one person and is not part of a larger benefit (Revenue, How do you file).
- **Contents.** Details of the property, an estimate of market value at the valuation date, and every prior benefit since 5 December 1991 (s.46(2)).
- **Non-resident beneficiaries** may file themselves or use an Irish-resident agent, such as a solicitor (Revenue IT38 overview).
- **Enquiry window.** Revenue may make enquiries for 4 years from 31 December in the year the return is received, with no limit for fraud or neglect (Notes for Guidance Part 6, s.46).

## Penalties and interest

- **Interest** (s.51). Tax is due on the valuation date. If it is paid by the 31 October pay-and-file date, no interest arises. Otherwise simple interest at 0.0219% a day runs from 1 November of the year the tax fell due (1 November 2026 for a valuation date in January to August 2026; 1 November 2027 for September to December 2026) to the date of payment. Interest on instalments for agricultural or business property under s.55 is charged at 75% of the normal rate.
- **Late filing surcharge** (s.53A). 5% of the tax (capped at EUR 12,695) if the return is less than 2 months late; 10% (capped at EUR 63,485) if later. A return that is wrong through fraud or negligence and not corrected by the deadline counts as not filed.
- **Under-valuation surcharge** (s.53). Where the value declared for an asset is below 67% of the value finally ascertained, a surcharge of 10% (50% to under 67%), 20% (40% to under 50%) or 30% (under 40%) of the tax on that asset is added. The surcharge carries interest and can be appealed.
- **Clawbacks.** A clawback of dwelling house, agricultural or business relief makes the original return defective; an additional return must be delivered and the extra tax paid (s.46(9); for business relief, s.100(2)(c)).

## Cross-border points

- **Residence and domicile.** The charge reaches worldwide property where the disponer or the beneficiary is Irish resident or ordinarily resident; otherwise only Irish-situated property is taxed (s.6, s.11). A foreign-domiciled person counts as resident only after 5 consecutive tax years of Irish residence. For residence tests see ie-cross-border and ie-non-dom.
- **United Kingdom.** Ireland has one CAT treaty made under the CAT legislation: the Double Taxation Relief (Taxes on Estates of Deceased Persons on Inheritances and on Gifts) (United Kingdom) Order 1978, S.I. No. 279 of 1978 (s.106; Notes for Guidance Part 10).
- **United States.** The 1951 Ireland-US estate tax treaty covers inheritance tax and US federal estate tax on death. It does not cover gifts or US state death taxes (Notes for Guidance Part 10). Revenue notes an exception where an Irish-resident beneficiary inherits US-situated property from a US-domiciled disponer (Revenue IT38 overview).
- **Unilateral credit** (s.107). Where another country charges a tax of a similar character on the same property, a credit is given against Irish CAT, limited to the Irish CAT on that property. Claim it on the IT38.
- **Non-resident beneficiaries** still file and pay where Irish CAT arises; an Irish agent can act for them.

## Worked examples

**Example 1. Daughter inherits from her father in 2026 (Group A, before 7 October).** Aoife's father dies on 15 March 2026. The executor transfers EUR 500,000 in cash to her on 10 June 2026, which is the valuation date. In 2018 she received a gift from her mother with a taxable value of EUR 60,000. Both benefits are Group A. The date of the inheritance (15 March 2026) is before 7 October 2026, so the Group A threshold is EUR 400,000. Aggregate: 60,000 + 500,000 = 560,000. Excess over the threshold: 160,000. Tax at 33%: EUR 52,800. The valuation date falls between 1 January and 31 August, so Aoife must file Form IT38 and pay by 31 October 2026.

```oa-check
name: Group A inheritance EUR 500,000, prior Group A gift EUR 60,000, date of death 15 March 2026
inputs:
  inheritance: 500000
  prior_group_a: 60000
  threshold_a: 400000
steps:
  - aggregate: prior_group_a + inheritance
  - unused_threshold: max(threshold_a - prior_group_a, 0)
  - taxable_excess: max(inheritance - unused_threshold, 0)
  - cat: taxable_excess * 0.33
  - filing_trigger: threshold_a * 0.8
expected:
  aggregate: 560000
  unused_threshold: 340000
  taxable_excess: 160000
  cat: 52800
  filing_trigger: 320000
```

**Example 2. Niece receives a cash gift from her aunt on 1 November 2026 (Group B, new threshold, deadline rolls to 2027).** Niamh receives EUR 60,000 from her aunt on 1 November 2026. She has had no other gift from her aunt in 2026, so the first EUR 3,000 is exempt under s.69 and the taxable value is EUR 57,000. In 2015 she inherited from her grandmother with a taxable value of EUR 20,000; a grandparent and an aunt are both Group B relations, so that prior benefit counts. The gift is taken on or after 7 October 2026, so the Group B threshold is EUR 44,000 (Finance (No. 2) Bill 2026 s.66, applied by Revenue). Unused threshold: 44,000 - 20,000 = 24,000. Excess: 57,000 - 24,000 = 33,000. Tax at 33%: EUR 10,890. The aggregate of 77,000 is over the 80% trigger of 35,200, so an IT38 is required. The valuation date is in September to December, so the return and payment are due by 31 October 2027. If the Bill were not enacted with this section, the EUR 40,000 threshold would give tax of EUR 12,210 (shown in the last step).

```oa-check
name: Group B gift EUR 60,000 on 1 Nov 2026, small gift exemption, prior Group B inheritance EUR 20,000
inputs:
  gift: 60000
  small_gift_exemption: 3000
  prior_group_b: 20000
  threshold_b_new: 44000
  threshold_b_old: 40000
steps:
  - taxable_value: gift - small_gift_exemption
  - aggregate: prior_group_b + taxable_value
  - unused_threshold: max(threshold_b_new - prior_group_b, 0)
  - taxable_excess: max(taxable_value - unused_threshold, 0)
  - cat: taxable_excess * 0.33
  - filing_trigger: threshold_b_new * 0.8
  - cat_if_old_threshold: max(aggregate - threshold_b_old, 0) * 0.33
expected:
  taxable_value: 57000
  aggregate: 77000
  unused_threshold: 24000
  taxable_excess: 33000
  cat: 10890
  filing_trigger: 35200
  cat_if_old_threshold: 12210
```

## Ask the client first

1. **Your relationship to the disponer, and the date of the gift or the date of death.** This fixes the group and whether the pre- or post-7 October 2026 threshold applies.
2. **Every gift and inheritance you have received since 5 December 1991, with dates, givers and values.** Prior benefits in the same group use up the threshold.
3. **The valuation date:** when the executor set aside, retained or paid over your share. This sets the 31 October deadline and when interest starts.
4. **What the benefit consists of:** cash, a house, farmland, business assets or company shares. If a house: did you live in it for the last 3 years, and do you own or have an interest in any other house? If farmland or a business: how long did the disponer own it, and will you farm it or keep the business for 6 years?
5. **Where you and the disponer were resident, ordinarily resident and domiciled,** and where the assets are. Has any foreign gift or inheritance tax been paid on the same property?
6. **Is the benefit absolute, or a life interest, a benefit from a trust, or a loan on non-commercial terms?** These change the value and the filing obligations.

## Sources

| Source | URL | Read on |
|---|---|---|
| Revenue, Notes for Guidance, CATCA 2003 as amended to Finance Act 2025: Introduction | https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/cat/2025/introduction.pdf | 2026-10-24 |
| Notes for Guidance Part 2 (gift tax, s.6) | https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/cat/2025/part02.pdf | 2026-10-24 |
| Notes for Guidance Part 3 (inheritance tax, s.11; discretionary trusts) | https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/cat/2025/part03.pdf | 2026-10-24 |
| Notes for Guidance Part 4 (valuation, ss.26 to 30) | https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/cat/2025/part04.pdf | 2026-10-24 |
| Notes for Guidance Part 6 (returns, s.46) | https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/cat/2025/part06.pdf | 2026-10-24 |
| Notes for Guidance Part 7 (payment, interest, surcharges, ss.51, 53, 53A) | https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/cat/2025/part07.pdf | 2026-10-24 |
| Notes for Guidance Part 9 (exemptions, ss.69 to 88A) | https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/cat/2025/part09.pdf | 2026-10-24 |
| Notes for Guidance Part 10 (reliefs, ss.89 to 107) | https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/cat/2025/part10.pdf | 2026-10-24 |
| Notes for Guidance, Schedules (Schedule 2 computation, group rules) | https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/cat/2025/schedules.pdf | 2026-10-24 |
| Finance Act 2024 s.98 (specified loans, EUR 335,000) | https://www.irishstatutebook.ie/eli/2024/act/43/section/98/enacted/en/html | 2026-10-24 |
| Finance Act 2024 s.99 (group thresholds EUR 400,000 / 40,000 / 20,000 from 2 Oct 2024) | https://www.irishstatutebook.ie/eli/2024/act/43/section/99/enacted/en/html | 2026-10-24 |
| Finance Act 2024 s.100 (new s.89A, commencement by order) | https://www.irishstatutebook.ie/eli/2024/act/43/section/100/enacted/en/html | 2026-10-24 |
| Finance Act 2025 s.88 (s.41(1A) life policies, from 1 Jan 2026) | https://www.irishstatutebook.ie/eli/2025/act/18/section/88/enacted/en/html | 2026-10-24 |
| Finance Act 2025 s.89 (business relief ss.100(2) and 101(2), from 1 Jan 2026) | https://www.irishstatutebook.ie/eli/2025/act/18/section/89/enacted/en/html | 2026-10-24 |
| Finance (No. 2) Bill 2026, as initiated, s.66 (thresholds EUR 420,000 / 44,000 / 22,000 from 7 Oct 2026) | https://data.oireachtas.ie/ie/oireachtas/bill/2026/98/eng/initiated/b9826d.pdf | 2026-10-24 |
| Oireachtas bill record, Finance (No. 2) Bill 2026 (current stage: First Stage) | https://www.oireachtas.ie/en/bills/bill/2026/98/ | 2026-10-26 |
| Revenue CAT Manual, Sch. 2 Computation of Tax Part 1 (updated October 2026) | https://www.revenue.ie/en/tax-professionals/tdm/capital-acquisitions-tax/cat-manual/schedules/sch-2-computation-of-tax-part-1-preliminary.pdf | 2026-10-24 |
| Revenue eBrief No. 149/26 (12 Oct 2026) | https://www.revenue.ie/en/tax-professionals/ebrief/2026/no-1492026.aspx | 2026-10-24 |
| Revenue, CAT group thresholds | https://www.revenue.ie/en/gains-gifts-and-inheritance/cat-thresholds-rates-and-aggregation-rules/cat-thresholds.aspx | 2026-10-24 |
| Revenue, CAT rates | https://www.revenue.ie/en/gains-gifts-and-inheritance/cat-thresholds-rates-and-aggregation-rules/cat-rates.aspx | 2026-10-24 |
| Revenue, CAT aggregation rules | https://www.revenue.ie/en/gains-gifts-and-inheritance/cat-thresholds-rates-and-aggregation-rules/cat-aggregation-rules.aspx | 2026-10-24 |
| Revenue, Important dates for CAT | https://www.revenue.ie/en/gains-gifts-and-inheritance/cat-thresholds-rates-and-aggregation-rules/important-dates-for-cat.aspx | 2026-10-24 |
| Revenue, IT38 overview | https://www.revenue.ie/en/gains-gifts-and-inheritance/completing-gift-or-inheritance-tax-return-it38/index.aspx | 2026-10-24 |
| Revenue, IT38 filing obligations | https://www.revenue.ie/en/gains-gifts-and-inheritance/completing-gift-or-inheritance-tax-return-it38/filing-obligations.aspx | 2026-10-24 |
| Revenue, How do you file (IT38 and IT38S) | https://www.revenue.ie/en/gains-gifts-and-inheritance/completing-gift-or-inheritance-tax-return-it38/how-do-you-file.aspx | 2026-10-24 |
| Revenue, Credits you can claim against CAT | https://www.revenue.ie/en/gains-gifts-and-inheritance/credits-you-can-claim-against-cat/index.aspx | 2026-10-24 |
| Revenue TDM, Guidelines for charging interest on late payment (CAT 0.0219% a day) | https://www.revenue.ie/en/tax-professionals/tdm/collection/debt-management/guidelines-for-charging-interest-on-late-payment.pdf | 2026-10-24 |

Not yet confirmed: enactment of Finance (No. 2) Bill 2026 s.66 (the EUR 420,000 / 44,000 / 22,000 thresholds are in the Bill as initiated and applied by Revenue, but the Bill is at First Stage in the Dáil, initiated 19 October 2026, per the Oireachtas bill record checked on 26 October 2026); whether a commencement order has been made for s.89A (Notes for Guidance, Finance Act 2025 edition, says it is still subject to a Ministerial order); Finance (No. 2) Bill 2026 s.65 (wording change to s.101(4)) and s.64 (support payments to children under s.82(4)), not yet law; rules carried from the previous version but not re-read in the law this time: valuation methods for quoted and unquoted shares, the situs rules for each asset class, the Schedule 1 Tables A and B for limited interests, s.27 valuation of shares in private companies, the s.811C TCA 1997 general anti-avoidance rule as applied to CAT, the penalty for a fraudulent or negligent CAT return, and anti-avoidance on property passed back or onward within a short period.

> Contributed by Michael Cutajar.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-26. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ie-cat` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ie-cat. If neither is available, confirm every figure against the official source pages cited above before relying on it.