Revenue has updated its guidelines on Capital Acquisitions Tax Collection and Enforcement to include additional information and guidance.
A new table has been included outlining the current capital acquisitions tax (CAT) thresholds and further details on CAT online payment options have been included in the appendix.
The manual reflects the increase in the flat-rate addition for farmers from 4.8 percent to 5.1 percent with effect from 1 January 2025 and the separate interest rates applying where phased payment arrangements are entered into in relation to agricultural and or business property.
References to a voluntary judgment mortgage have been removed from the manual.
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