I am advised by Revenue that the numbers of Capital Acquisition Tax (CAT) cases from 2010 to 2015 are shown in the following table by reference to relationship of the beneficiary to the disponer. This table represents the number of cases with a CAT liability and includes cases in respect of both gifts and inheritances. Where the number of cases is less than 10, the precise number cannot be given due to obligations to ensure taxpayer confidentiality.
Relationship
|
2010*
|
2011
|
2012
|
2013
|
2014
|
2015
|
Brother
|
574
|
1,183
|
1,097
|
1,146
|
1,276
|
1,310
|
Child
|
389
|
1,274
|
1,561
|
1,648
|
2,162
|
2,624
|
Child of Brother or Sister
|
1,241
|
3,540
|
3,943
|
4,017
|
4,312
|
4,706
|
Grandchild
|
260
|
308
|
297
|
332
|
431
|
581
|
Grandparent
|
<10
|
<10
|
18
|
17
|
13
|
<10
|
Great-Grandchild
|
<10
|
<10
|
<10
|
19
|
10
|
12
|
Minor Child of Deceased Child
|
<10
|
<10
|
<10
|
<10
|
<10
|
<10
|
Parent
|
33
|
56
|
93
|
61
|
110
|
129
|
Sister
|
633
|
1,572
|
1,404
|
1,463
|
1,588
|
1,697
|
Stranger in Blood
|
1,238
|
3,093
|
3,006
|
2,788
|
3,001
|
3,281
|
*Contains only half year information due to a changeover in Revenue systems.
I am further advised by Revenue that the following table shows the approximate tax raised in each year from Group A, B and C beneficiaries.
Year
|
CAT raised from Threshold A €m
|
CAT raised from Threshold B €m
|
CAT raised from Threshold C €m
|
2010
|
76.5
|
121.7
|
34.8
|
2011
|
72.7
|
124.1
|
43.8
|
2012
|
105.3
|
128.1
|
46.7
|
2013
|
107.3
|
130.6
|
39.5
|
2014
|
146.0
|
163.2
|
44.7
|
2015
|
156.1
|
183.2
|
58.9
|