Heritage Exemption

You may receive a gift or inheritance of the following:

  • pictures
  • prints
  • books
  • manuscripts
  • works of art
  • jewellery
  • scientific collections.

If you do, these are exempt from Capital Acquisitions Tax (CAT) if the following conditions are satisfied:

  • The item is of national, scientific, historic or artistic interest.
  • The item is kept permanently in the State.
  • The item is available to view by members of the public.

Heritage exemption also applies to house and gardens in the State not used for a trade provided that:

  • During the three years prior to the date of gift or inheritance, members of the public have been allowed access.
  • Following the gift or inheritance, members of the public are allowed access.