Capital Acquisitions Tax (CAT) thresholds, rates and
aggregation rules
CAT groups and group thresholds
Note
Gifts and Inheritances taken by a
Spouse or Civil Partner are exempt.
You do not pay t...
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.