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Valuation date and the value of benefits

  1. Overview
  2. What is the valuation date?
  3. Taxable value of a gift or inheritance
  4. Limited interest
  5. Factors used for calculating the value of limited interest
  6. Rights of residence
  7. Annuities and other periodic payments
  8. Free use of property and interest free loans

Overview

If you receive a gift or an inheritance, you may have to pay Capital Acquisitions Tax (CAT). If CAT is due, you must calculate the taxable value of the gift or inheritance. The taxable value is the amount you pay tax on.

You can find more details in the Gift and Inheritance Tax section.

Next: What is the valuation date?

Published: 04 May 2023 Print this page

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