Revenue has published the 2010 Capital Acquisitions Tax Group Thresholds. The Group Thresholds have been indexed by reference to the Consumer Price Index and apply for gifts and inheritances taken in the calendar year 2010.
Group A Threshold €414,799
Applies where the beneficiary is a child (including adopted child, step-child, and certain foster children) or minor child of a deceased child of the disponer. In certain circumstances parents also fall within this threshold where they take an inheritance from a child.
Group B Threshold €41,481
Applies where the beneficiary is a brother, sister, niece, nephew, or lineal ancestor or lineal descendant of the disponer.
Group C Threshold €20,740
Applies in all other cases.