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Credits you can claim against Capital Acquisitions Tax (CAT)

  1. Overview
  2. Credit for Capital Gains Tax (CGT)
  3. Credit for double taxation
  4. Double Taxation Relief (UK)
  5. Double Taxation Relief (US)
  6. Unilateral relief
  7. Prior CAT on the same event

Overview

In this section you will find information about credits you can claim against CAT. The circumstances in which this can apply are:

  • credit for Capital Gains Tax (CGT) paid
  • credit for double taxation
  • and
  • credit for prior tax paid on the same event.

To claim any of these credits, you need to file a CAT return Form IT38 online through Revenue’s Online System (ROS) or myAccount.

Next: Credit for Capital Gains Tax (CGT)

Published: 17 May 2024 Print this page

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