Dec 2015 | CAT – Exemptions on ex-gratia payments made pursuant to the Magdalene Commission Report

Revenue eBrief No. 122/15 details the changes made to Chapter 23 (CAT Exemptions) of the Capital Acquisitions Tax Manual at paragraph 23.11 to clarify the tax treatment of ex-gratia payments made, pursuant to the Magdalene Commission Report, to an individual or to the estate of a deceased individual.

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Aileen Keogan | Solicitor & Tax Consultant | 21 The Avenue | Louisa Valley | Leixlip | Co. Kildare | Ireland

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