Exemption for support, maintenance and education payments

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

  • your child, or the child of your spouse or civil partner, and 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 due to a permanent physical or mental disability (there is no age limit on this condition)
  • a person to whom the disponer stands in loco parentis
  • a person who is your, or your spouse's or civil partner's, dependant relative who needs support or maintenance.

Conditions for the exemption

The support, maintenance or education payments must be:

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