Offaly Solicitors and Notary Public, Thomas W Enright Solicitors: Expert Legal Advice
Offaly Solicitors and Notary Public, Thomas W Enright Solicitors: Expert Legal Advice
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capital acquisitions tax

thomas w enright solicitors

CAPITAL ACQUISITIONS TAX THRESHOLDS


  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.
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