AITI Chartered Tax Adviser

What are the CAT thresholds?

(a)€310,000 (Group 1) where the relationship to the disponer is: son or daughter, minor child of a predeceased son or daughter, parent (in the case of a non-limited interest taken on the death of a child). Child includes a foster child and an adopted child.
(b)€30,150 (Group 2), where the beneficiary’s relationship to the disponer is: lineal ancestor, lineal descendant (not within(a)), brother or sister, nephew or niece.
(c)€15,075 (Group 3) where the beneficiary’s relationship to the disponer is: cousin or stranger.