Revenue eBrief No. 167/18

03 September 2018

Capital Acquisitions Tax (CAT) - amendments to Tax and Duty Manual

The Capital Acquisitions Tax manual has been amended as follows:

  • in Part 11 in relation to agricultural relief, by adding a paragraph to section 11.6.3.2 to clarify the appropriate treatment for agricultural land that is already subject to an active lease when transferred to a beneficiary
  • in Part 22 in relation to the exemption for qualifying expenses of incapacitated individuals, by adding an example at section 22.3.5 to demonstrate the operation of the relief where the disponer dies intestate
  • in Part 24 in relation to the dwelling house exemption, by adding a paragraph to section 24.4 to set out the position with regard to legal and related expenses associated with the replacement of a dwelling house within the required period.