Your choices on cookies
You can find more information on how we use our cookies in our Cookie Statement. You can change your cookie preferences at any time by clicking the Cookie preferences link in the footer of every page on this website.
Survey cookies are set by a third-party service provided by Qualtrics. These cookies are required in order for our feedback functionality to work.
The survey cookies collect information about the page you are providing feedback from. When you save your survey cookies choice below, a cookie will be saved on your device to remember your choice. These cookies are set as session cookies and will be deleted once you close this browsing session.
We welcome your feedback and you can help us to continue to improve our website by turning survey cookies on.
YouTube cookies are set by a third-party service provided by YouTube, a company owned by Google. These cookies are required in order for our video functionality to work.
When you save your YouTube cookies choice below, Revenue will save a cookie on your device to remember your choice. This Revenue cookie is set as a session cookie and will be deleted once you close this browsing session. YouTube may set cookies directly according to YouTube's own cookies policy.
Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
If you are living with your spouse or civil partner and you transfer an asset to them, you will not have to pay Capital Gains Tax (CGT). Your partner will not have to pay Capital Acquisitions Tax (CAT) on the transfer, as it is treated as a gift.
Published: 23 December 2022
Please rate how useful this page was to you
Print this page
First time employees should register for MyAccount. MyAccount is a single online access point for Revenue services.