In this Issue
Budget 2011
Income Tax Cut-off Points and Credits
Universal Social Charge
Reliefs Abolished with effect from 1 January 2011
Income Tax: Restriction of Reliefs
PRSI Changes
Tax on Savings
RCT
Corporation Tax
Property Incentive Reliefs
Pensions
Capital Acquisitions Tax (CAT) & Capital Gains Tax (CGT)
Business Expansion Scheme
Sundry
PM Services
Send to a Friend
Useful Links
Visit our website»
Contact us»
View newsletter archive»
Give feedback»
Subscribe/Unsubscribe»
spce

Legal Disclaimer>


 
Capital Acquisitions Tax (CAT) & Capital Gains Tax (CGT)
  • No amendments were introduced to the current CAT & CGT rates of 25%. 
  • The current CAT thresholds will be reduced by 20% in respect of gifts or inheritances taken on or after 8 December 2010. 
  • The Four Year Plan indicated a change in the CAT & CGT 25% rates to a system with different rates for different levels of asset values in 2012. No additional information on these proposals were set out in the Budget speech.
Contact Details
Created with Newsweaver