Revenue eBrief No. 205/24
29 July 2024
Exemptions from CAT
Capital Acquisitions Tax Manual Part 23 provides an overview of the various exemptions from Capital Acquisitions Tax (CAT).
The manual has been updated as follows:
- Paragraph 23.12 – Exemption of certain receipts has been amended to reflect the commencement of section 42 Mother and Baby Institutions Payment Scheme Act 2023. Section 42 Mother and Baby Institutions Payment Scheme Act 2023 amended section 82 Capital Acquisitions Tax Consolidation Act 2003 to provide for an exemption from CAT in respect of certain payments made under the scheme.