There are new changes to the application of Capital Aquisitions Tax (CAT), which include:

  • CAT is no longer a Charge on property.
  • There is an introduction of a ‘pay and file’ regime for Gift Tax/Inheritance Tax which now must be completed online.
  • Any tax is to be paid through Revenue Online System (ROS). 

For further information on any of these issues please contact Martin Archer through our main email contact ( or click on the link to the Revenue Commissioners website: