Overpayment of Capital Acquisitions Tax (CAT)

If you overpay your CAT, you may apply for a repayment. A repayment of tax may include any:

  • interest charged
  • surcharge imposed
  • penalty incurred.

Your application must be a valid claim for repayment. It should include all relevant information to enable Revenue to determine the amount of the overpayment.

A time limit applies to repayment claims. No repayment will be made unless a valid claim is submitted within the period of four years commencing on the: