Overpayment of Capital Acquisitions Tax (CAT)

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

  • interest charged
  • surcharge imposed
  • penalty incurred.

Your application must be a valid claim for repayment. A valid claim is where you have provided all the 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:

Example

John filed a CAT return and paid his tax for the period 1 September 2020 to 31 August 2021. He overpaid tax by €500.

John must submit a valid claim for a repayment of the tax overpaid by 31 December 2025.