2008 CAT Thresholds
Revenue have published the indexed thresholds for Capital Acquisitions Tax 2008. Group A is €521,208; Group B is €52,121 and Group C is €26,060.
The indexed Group thresholds for 2006, 2007 and 2008 are set out in the table below.
Group |
Relationship to Disponer |
Group Threshold 2006 (after indexation) |
Group Threshold 2007 (after indexation) |
Group Threshold 2008 (after indexation) |
A |
Son/Daughter |
€478,155 |
€496,824 |
€521,208 |
B |
Parent*/Brother/Sister/Niece/Nephew/Grandchild |
€47,815 |
€49,682 |
€52,121 |
C |
Relationship other that Group A or B |
€23,908 |
€24,841 |
€26,060 |
* In certain circumstances a parent taking an inheritance from a child can qualityf or Group A threshold |
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