CAT Index Thresholds for 2009, 2010, 2011
The CAT indexed Group thresholds for 2009, 2010 and 2011 were published on the Revenue website recently. The Group thresholds are indexed by reference to the Consumer Price Index and the indexation factor for 2010 (1 January 2009 to 31 December 2009 inclusive) is 1.361. Under Finance Act 2011 the indexation factor for 2010, will continue to apply to gifts and inheritances taken on or after 8/12/2010.
CAT Index Thresholds for 2009, 2010, 2011
Group |
Relationship to Disponer |
Group Threshold from 1/1/2009 to 7/4/2009 |
Group Threshold from 8/4/2009 to 31/12/2009 |
Group Threshold from 1/1/2010 to 7/12/2010 |
Group Threshold from 8/12/2010 to 31/12/2010 |
Group Threshold from 1/1/2011 |
A |
Son/Daughter |
€542,544 |
€434,000 |
€414,799 |
€332,084 |
€332,084 |
B |
Parent*/Brother/Sister/ Niece/Nephew/Grandchild |
€54,254 |
€43,400 |
€41,481 |
€33,208 |
€33,208 |
C |
Relationship other than Group A or B |
€27,127 |
€21,700 |
€20,740 |
€16,604 |
€16,60 |
Source: Revenue Commissioners. www.revenue.ie
