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Gift and Inheritance Tax (Capital Acquisitions Tax – CAT)

What do you pay CAT on?

Some items regarded as a gift or inheritance include:

funds from a bank, building society, An Post, credit union or other financial institution accounts
a credit union account passing under a nomination
cash
house or lands
household contents
paintings
jewellery
cars
stocks and shares
the free use of property and interest free loans
a limited interest or a right of residence in a property
a benefit received out of a discretionary trust
a further share in jointly held property that you inherited from another joint owner.

Related topics
- Completing your gift or Inheritance Tax return (IT38)
- Valuation date and the value of benefits
Related forms
- Form CA4This form should be completed if you require a letter of clearance (Form IT8) in respect of securities, monies in bank, post office, building society etc., held in the Irish State in the joint names of the deceased and another or others
Further guidance
- Guide to completing a Statement of Affairs (Probate) Form SA.2Guide to completing a Statement of Affairs (Probate) Form SA.2
- CAT – Part 01Introduction to CAT
- CAT – Part 03The Self-Assessment Tax Return
- CAT – Part 08Valuation Date
- CAT – Part 23Capital Acquisitions Tax (CAT) Exemptions