Legal Briefing
Cyclists and the Law


Capital Acquisitions Tax


Sep 17, 2010


Capital Acquisitions Tax comprises Gift Tax, Inheritance Tax and Discretionary Trust Tax. Gift tax is charged on taxable gifts taken (other than on a death) on or after 28 February, 1974 and Inheritance Tax is charged on taxable inheritances taken (on a death) on or after 1 April, 1975. A once-off Inheritance Tax applies to property subject to a discretionary trust on 25 January, 1984, or becoming subject to a discretionary trust on or after that date.





Further information may be obtained from:


Capital Acquisitions Tax,
Central Revenue Information Office,
Cathedral Street,
Dublin 1.

Telephone: LoCall 1890 20 11 04

Telephone: +353 1 865 5000 (calls from outside Ireland)