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Revenue eBrief No. 196/24

12 July 2024

Capital Acquisitions Tax Manual Part 12- Business Relief

Sections 90-102A of the Capital Acquisitions Tax (CAT) Consolidation Act 2003 provide for CAT relief in respect of gifts or inheritances of business assets. Tax and Duty Manual Capital Acquisitions Tax Manual Part 12- Business Relief which provides guidance on the operation of the relief has been updated.

The main changes are as follows;

  • Paragraph 12.7 “Clawing back the Relief” has been updated to reflect amendments made by Finance (No.2) Act 2023 and a new example has been added.
  • The Appendix has been amended by updating obsolete legislative references.

Foilsithe: 15 Iúil 2024 Priontáil an leathanach seo

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