Revenue eBrief No. 043/25
17 February 2025
Capital Acquisitions Tax Collector General's Guidelines
Tax and Duty Manual Capital Acquisitions Tax Collection and Enforcement Guidelines has been amended as follows:
- TDM Title has been amended.
- Section 1.4 - CAT Thresholds - New table input.
- References to Voluntary Judgment Mortgage have been removed.
- Section 3 - CAT Agricultural Relief is new to the guide.
- Flat-Rate addition for farmers has been increased from 4.8% to 5.1% from 1st January 2025
- Appendix 1 - (Previously Appendix 3) How to pay your Capital Acquisitions Tax (CAT) online - Further information has been added when paying by Credit or Debit card. Reference to Single Debit Authority has been amended to Single Debit Instruction
- Address for Danske Bank has changed.