The CAT payment & filing deadline is 31 October 2021 (extended to 17 November 2021 where a taxpayer pays and files online) in respect of the 2020/2021 CAT year which ended on 31 August 2021. Therefore, gifts and inheritances with a valuation date between 1 September 2020 and 31 August 2021 must be reported to Revenue. Executors and beneficiaries of estates should consider the valuation date to apply to various benefits passing via a Will. Where a disponer dies, the val

Minister Donohoe presented Budget 2022 to the Dáil where he outlined the taxation changes proposed for the coming year.