John Lahart
Ceist:327. Deputy John Lahart asked the Tánaiste and Minister for Finance the revenue raised in 2025 under each category in capital acquisitions tax; and if he will make a statement on the matter. [26557/26]
Amharc ar fhreagraTuesday, 21 April 2026
Ceisteanna (327)
Freagraí scríofa
Capital Acquisitions Tax (CAT) is a tax which applies to both gifts and inheritances and is charged at a rate of 33%. For CAT purposes, the relationship between the person giving a gift or inheritance and the person who receives it determines the maximum amount, known as the “Group threshold”, below which CAT does not arise. It is important to say that the group thresholds were most recently increased in Budget 2025 as follows:
The Group A threshold, which in general applies where the beneficiary is a child of the disponer, is set at €400,000.
The Group B threshold applies where the beneficiary is a brother, sister, niece, nephew, or lineal ancestor or lineal descendant of the disponer and is set at €40,000.
The Group C threshold applies in all other cases and is set at €20,000.
I am informed by Revenue that CAT receipts by category are not yet available for 2025 but are planned to be published by next month. As of January 2026, provisional CAT receipts as a whole for 2025 amounted to approximately €1,121 million.
Question No. 328 answered with Question No. 276.
Question No. 329 answered with Question No. 278.
Question No. 330 answered with Question No. 258.