CAPITAL ACQUISITIONS TAX THRESHOLDS

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  Group Thresholds for Capital Acquisitions Tax from 12 October 2018

Group	Relationship	Threshold Amount
A	Son or daughter of disponer	€320,000
B	Parent, brother, sister, niece, nephew, grandparent, grandchild, lineal ancestor or lineal descendent of disponer	€32,500
C	People with a relationship not already covered in Groups A or B	€16,250

  Group Thresholds for Capital Acquisitions Tax from 12 October 2016

Group A	Group B	Group C
Son, daughter	Parent, Sibling, Niece, Nephew, lineal ancestor or lineal descendant	Relationship other than  Group A or B
€310000	€32500	€16250

  Group Thresholds for Capital Acquisitions Tax from 14 October 2015 to 11 October 2016

Group A	Group B	Group C
Son, daughter	Parent, Sibling, Niece, Nephew, lineal ancestor or lineal descendant	Relationship other than  Group A or B
€280000	€30150	€15075

  Group Thresholds for Capital Acquisitions Tax from 6 December 2012 to 13 October 2015

Group A	Group B	Group C
Son, daughter	Parent, Sibling, Niece, Nephew, lineal ancestor or lineal descendant	Relationship other than  Group A or B
€225000	€30150	€15075

  Group Thresholds for Capital Acquisitions Tax from 7 December 2011 to 5 December 2012

Group A	Group B	Group C
Son, daughter	Parent, Sibling, Niece, Nephew, lineal ancestor or lineal descendant	Relationship other than  Group A or B
€250000	€33500	€16750

* Includes adopted child, step-child and certain qualifying foster children. Also includes a minor child of a deceased child of the disponer. Parents also fall within this threshold where they take an inheritance (but not a gift) of an absolute interest from a child.