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.