Exemption for support, maintenance and education payments

You may give a gift of money to your child for their support, maintenance or education. They do not have to pay Capital Acquisitions Tax (CAT) on this gift if they are:

  • under 18 years of age
  • aged between 18 and 25 years of age and are in full time education
  • unable to maintain themselves permanently due to physical or intellectual disability. There is no age limit on this condition.

The same rules apply to a child of your spouse or civil partner.

Conditions for the exemption

The support, maintenance or education payments must be:

  • normal expenditure for someone in these circumstances
  • a reasonable amount in relation to the financial circumstances of the person making the gift.