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Corporate Social Responsibility

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CAT Part 26 reporting requirements relating to certain interest-free loans

Sep 09, 2024

Revenue has published a new Tax and Duty Manual regarding the new capital acquisition tax (CAT) reporting requirements relating to certain interest-free loans. Where a person is deemed to take a gift in respect of a loan, they may be required to report information in relation to the loan under section 46(4A) CATCA 2003. 

The guidance contains examples of loan arrangements that fall within the definition of a 'specified loan' for the purposes of the legislation. Examples of circumstances where the reporting requirement arise and the due dates for filing the information in a Form IT38 return are also provided. 

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