Revenue eBrief No. 007/25
07 January 2025
Capital Acquisitions Tax Manual Part 23: Capital Acquisitions Tax (CAT) exemptions
Capital Acquisitions Tax Manual Part 23 - Capital Acquisitions Tax (CAT) exemptions 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 updated to reflect Finance Act 2024 amendments to section 82 CATCA 2003. Finance Act 2024 introduced an exemption from CAT for certain ex-gratia payments made under the Cervical Check non-disclosure ex-gratia Scheme and payments made under Phase 1 of the Stardust ex-gratia payment scheme.