Budget 2012: Changes to CGT and CAT Rates

Home / Budget 2012: Changes to CGT and CAT Rates

Members should note that CGT and CAT rates will increase from 25% to 30% with effect from Wednesday 7 December 2011.

The current Group A threshold is being reduced from €332,084 to €250,000. This reduction applies in respect of gifts or inheritances taken after 6 December 2011.

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Membership of STEP Ireland can be achieved through the STEP Diploma. This route requires applicants to successfully pass the Diploma in Trusts and Estate Planning which runs every two years. The next course will commence in September 2022 (subject to a sufficient number of course applicants).

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