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Revenue has updated the Capital Acquisitions Tax (CAT) Manual following amendments introduced in Finance (No.2) Act 2023.
The updated guidance reflects:
The extension of the Group B tax-free threshold to apply to benefits received by a person from certain relatives of their foster parent or from other individuals fostered by the same foster parent. (section 1.2.3);
an individual’s obligation to file a CAT return when they are in receipt of certain interest-free loans (section 1.2.7).
The updated manual also includes an example of the CAT aggregation rules.