The Revenue Commissioners are responsible for the administration of CAT (s 117).


The Revenue may inspect any gifted property, and the books and records of the donor (s 46(7)).


A transfer of voting power attaching to private company shares without an actual transfer of shares, is taxed on the value of the transferred rights (s 44).


Revenue may use information acquired in relation to any tax or duty in connection with any other tax or duty for which they are responsible (TCA 1997 s 872).

Revenue gather information for CAT from inland revenue affidavits (s 48) and if they feel tax is at risk, they may refuse to issue a certificate of probate in respect of an estate until the tax is paid (s 108).



CAT can be paid in five equal yearly instalments, inclusive of interest, the first of which is due 12 months after the due date. The instalment option is not available in respect of property taken by way of limited interest (s 54).

Revenue may take court proceedings against a non-compliant person (s 63). Unpaid tax is a charge on the property to which it relates (s 60).

Revenue may issue a clearance certificate to a compliant person (s 61).


Interest is charged at 0.0219% for each day the tax remains unpaid (s 51(2)).

Interest is payable on overpaid tax at 0.011% for each day or part of a day the tax is overpaid (s 57).


An understatement in the value of an asset may give rise to a surcharge (s 53) of:

(a) 10% if the market value declared was 50%-67% of the true value,

(b) 20% if the market value declared was 40%-50% of the true value,

(c) 30% if the market value declared was less than 40% of the true value.


A person who fails to file a return is liable to a penalty of €2,535.

If the failure is negligent, the penalty is €6,345 plus the difference between the correct liability and the tax paid. If the failure is fraudulent, the penalty is €6,345 plus twice the difference between the correct liability and the tax paid (s 58).

See INCOME TAX (Penalties) as regards enforcement of penalties.