In eBrief No. 35/09, Revenue have announced a consultation on proposals to simplify the administration and collection of Capital Acquisitions Tax. According to Revenue, these proposals aim to bring the administration and collection of CAT into line with mainstream taxes by applying self-assessment principles and reducing excessive certification and clearances in the process. Comments should be made on or before 1 September 2009.

A consultation document has been published by Revenue seeking the views of tax practitioners and other interested parties on a number of proposals to simplify the administration and collection of CAT.

The consultation document is reproduced at Section 2.06.