Capital Acquisitions Tax
Currently agents using their ROS TAIN digicert to file their client CAT returns are restricted to making the associated CAT payment by laser card only. The ROS direct debit option (“RDI”) is not available in such cases. This is a concern for member firms that do not operate “client accounts” and thus are not in a position to obtain a client laser card. Considering the practical difficulties this is causing for agents Revenue has confirmed that payment may be made by EFT where the agent holds a TAIN Digicert.
In such cases where payment is made by EFT and the return is filed on ROS, agents must send a separate email to Revenue at CATEFTPayments@revenue.ie and confirm all of the following details:
Name /PPSN of Taxpayer
Amount of payment
Taxable period and whether Gift or Inheritance Tax
The EFT details are as follows:
CG's CAT Public Bank Account
Allied Irish Bank
7/12 Dame Street
Dublin 2
Sort Code : 93 20 86
A/C No. 32409022
IBAN: IE80 AIBK 9320 8632 4090 22
BIC: AIBKIE2D