1. Revenue Guidance
  2. Gains, gifts and inheritances
Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) Overview CAT is a tax on gifts and inheritances. You may receive gifts and inheritances up to a set value over your lifetime before havi...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested April 24, 2025)
  • disponer (ingested March 20, 2025)
  • disponer (ingested December 21, 2023)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested November 23, 2023)
  • disponer (ingested November 16, 2023)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested March 9, 2023)
  • disponer (ingested October 27, 2022)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested October 13, 2022)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested October 6, 2022)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested March 4, 2022)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested September 10, 2021)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested May 14, 2021)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested April 2, 2021)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested September 18, 2020)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested April 24, 2020)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested November 1, 2019)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested April 5, 2019)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested March 1, 2019)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested January 25, 2019)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested August 17, 2018)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested May 4, 2018)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested March 9, 2018)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested October 27, 2017)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested August 25, 2017)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested August 18, 2017)
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) (ingested July 19, 2017)