CAT thresholds (Section 51)
Schedule 2 of CATCA 2003 is updated to give effect to the Budget Day announcement of increases to the Group tax-free thresholds as follows:
- Group A: from €280,000 to €310,000
- Group B: from €30,150 to €32,500
- Group C: form €15,075 to €16,250
These amendments apply to gifts and inheritances taken on or after 12 October 2016.