Small Gift Exemption
You may receive a gift up to the value of €3,000 from
any person in any calendar year without having to pay Capital Acquisitions Tax (CAT). This means that you
may take a ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.