Revenue have made some updates to the CAT guidance in relation to agricultural relief, dwelling house exemption and the qualifying expenses of incapacitated individuals.

Agricultural relief has been updated to clarify the appropriate treatment for agricultural land that is already subject to an active lease when transferred to a beneficiary.

The exemption for qualifying expenses of incapacitated individuals has been updated by adding an example to demonstrate the operation of the relief where the disponer dies intestate.

Dwelling house exemption has been updated by setting out the position with regard to legal and related expenses associated with the replacement of a dwelling house within the required period.