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:

Revenue,
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)

Email: catdr@revenue.ie