Gifts and inheritances with a valuation date in the 12 month period ending on 31 August 2011 must be included in the return to be filed by 30 September 2011.
For 2012 and later years, where the valuation date arises between 1 January and 31 August, the Pay and File deadline is 30 September in that year; and where the valuation date arises between 1 September and 31 December, the Pay and File deadline would be 30 September in the following year.
The ROS system currently does not generally accept debit instructions for CAT.
To ensure timely payment you can pay by Electronic Funds Transfer (EFT) to this account:
Account Name: CG’s CAT Public Account
Bank: Allied Irish Banks, 7/12 Dame Street, Dublin 02
Sort Code: 93-20-86
Account Number: 32409022
IBAN IE80 AIBK 9320 8632 4090 22 – BIC – AIBKIE2D
As soon as the payment is made you must email cateftpayments@revenue.ie with the following details:
Customer Name/PPSN
Amount of Payment
Whether payment is for Gift or Inheritance Tax
Period covered by payment.
