Capital Acquisitions Tax

Department/Agency

Revenue Commissioners

Key information

Exchequer receipts of capital acquisitions taxes including inheritance tax, gift tax, discretionary trust tax, and probate tax. Net receipts, distribution of the net receipts and the tax rates are also provided.

Contact

The Revenue Statistics & Economic Research Branch at telephone + 353 (0) 1 8589366

Source

Revenue Commissioners' administrative records of tax receipts.

Scope

All receipts of inheritance tax, gift tax, discretionary trust tax, and probate tax.

Frequency

Annual

Reference period

Calendar year

Start date

1984

Timeliness

Typically within 12 months of the end of the reference period

Classifications

  • Tax type
    Inheritance tax; Gift tax; Discretionary trust tax; Probate tax.

Theme

Economy - Government Revenue and Expenditure

Page Created

2007-12-01

Page Modified

2015-07-30

Keywords

acquisitions capital cat commissioners discretionary exchequer gift gifts inheritance probate receipts revenue tax taxes trust