{
  "meta": {
    "title": "Annual Capital Acquisitions Tax receipts in Ireland",
    "currency": "EUR",
    "basis": "nominal",
    "catIntroducedYear": 1976,
    "description": "Annual net Capital Acquisitions Tax (CAT) receipts in euro. Amounts are stored as whole euro. Only records with verified: true are displayed. Optional fields (inheritanceTax, giftTax, discretionaryTrustTax, probateTax, sourceUrl, breakdownSource, breakdownSourceUrl, notes) are omitted where no verified official figure exists.",
    "sources": [
      {
        "name": "Revenue Commissioners – Net receipts by taxhead",
        "url": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx"
      },
      {
        "name": "Revenue Commissioners – Breakdown of Capital Acquisitions Tax receipts",
        "url": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx"
      },
      {
        "name": "Department of Finance – The Fiscal Monitor (Exchequer returns)",
        "url": "https://www.gov.ie/en/department-of-finance/policy-information/the-fiscal-monitor/"
      },
      {
        "name": "Revenue Commissioners – Statistical reports archive",
        "url": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/archive/index.aspx"
      }
    ]
  },
  "records": [
    {
      "year": 2005,
      "totalCAT": 249000000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "verified": true,
      "notes": "Published by Revenue rounded to the nearest €1 million."
    },
    {
      "year": 2006,
      "totalCAT": 343000000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "verified": true,
      "notes": "Published by Revenue rounded to the nearest €1 million."
    },
    {
      "year": 2007,
      "totalCAT": 391000000,
      "inheritanceTax": 314460000,
      "giftTax": 70510000,
      "discretionaryTrustTax": 4390000,
      "probateTax": 1160000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "breakdownSource": "Revenue Commissioners – Breakdown of Capital Acquisitions Tax receipts",
      "breakdownSourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx",
      "verified": true,
      "notes": "Published by Revenue rounded to the nearest €1 million."
    },
    {
      "year": 2008,
      "totalCAT": 343000000,
      "inheritanceTax": 291800000,
      "giftTax": 46840000,
      "discretionaryTrustTax": 3280000,
      "probateTax": 850000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "breakdownSource": "Revenue Commissioners – Breakdown of Capital Acquisitions Tax receipts",
      "breakdownSourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx",
      "verified": true,
      "notes": "Published by Revenue rounded to the nearest €1 million."
    },
    {
      "year": 2009,
      "totalCAT": 256000000,
      "inheritanceTax": 201600000,
      "giftTax": 50510000,
      "discretionaryTrustTax": 2930000,
      "probateTax": 570000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "breakdownSource": "Revenue Commissioners – Breakdown of Capital Acquisitions Tax receipts",
      "breakdownSourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx",
      "verified": true,
      "notes": "Published by Revenue rounded to the nearest €1 million."
    },
    {
      "year": 2010,
      "totalCAT": 237000000,
      "inheritanceTax": 186180000,
      "giftTax": 46790000,
      "discretionaryTrustTax": 3020000,
      "probateTax": 510000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "breakdownSource": "Revenue Commissioners – Breakdown of Capital Acquisitions Tax receipts",
      "breakdownSourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx",
      "verified": true,
      "notes": "Published by Revenue rounded to the nearest €1 million."
    },
    {
      "year": 2011,
      "totalCAT": 242000000,
      "inheritanceTax": 213480000,
      "giftTax": 27050000,
      "discretionaryTrustTax": 2410000,
      "probateTax": 270000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "breakdownSource": "Revenue Commissioners – Breakdown of Capital Acquisitions Tax receipts",
      "breakdownSourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx",
      "verified": true
    },
    {
      "year": 2012,
      "totalCAT": 283000000,
      "discretionaryTrustTax": 2880000,
      "probateTax": 210000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "breakdownSource": "Revenue Commissioners – Breakdown of Capital Acquisitions Tax receipts",
      "breakdownSourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx",
      "verified": true,
      "notes": "Revenue's breakdown table does not publish separate Inheritance Tax and Gift Tax totals for 2012, so they are not shown."
    },
    {
      "year": 2013,
      "totalCAT": 279000000,
      "inheritanceTax": 257530000,
      "giftTax": 19770000,
      "discretionaryTrustTax": 1180000,
      "probateTax": 230000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "breakdownSource": "Revenue Commissioners – Breakdown of Capital Acquisitions Tax receipts",
      "breakdownSourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx",
      "verified": true
    },
    {
      "year": 2014,
      "totalCAT": 356000000,
      "inheritanceTax": 327950000,
      "giftTax": 25950000,
      "discretionaryTrustTax": 1960000,
      "probateTax": 250000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "breakdownSource": "Revenue Commissioners – Breakdown of Capital Acquisitions Tax receipts",
      "breakdownSourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx",
      "verified": true
    },
    {
      "year": 2015,
      "totalCAT": 400000000,
      "inheritanceTax": 365130000,
      "giftTax": 33020000,
      "discretionaryTrustTax": 1750000,
      "probateTax": 130000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "breakdownSource": "Revenue Commissioners – Breakdown of Capital Acquisitions Tax receipts",
      "breakdownSourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx",
      "verified": true
    },
    {
      "year": 2016,
      "totalCAT": 415000000,
      "inheritanceTax": 385390000,
      "giftTax": 26060000,
      "discretionaryTrustTax": 3200000,
      "probateTax": 110000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "breakdownSource": "Revenue Commissioners – Breakdown of Capital Acquisitions Tax receipts",
      "breakdownSourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx",
      "verified": true
    },
    {
      "year": 2017,
      "totalCAT": 460000000,
      "inheritanceTax": 425500000,
      "giftTax": 32470000,
      "discretionaryTrustTax": 1960000,
      "probateTax": 110000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "breakdownSource": "Revenue Commissioners – Breakdown of Capital Acquisitions Tax receipts",
      "breakdownSourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx",
      "verified": true
    },
    {
      "year": 2018,
      "totalCAT": 523000000,
      "inheritanceTax": 466450000,
      "giftTax": 52610000,
      "discretionaryTrustTax": 3270000,
      "probateTax": 170000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "breakdownSource": "Revenue Commissioners – Breakdown of Capital Acquisitions Tax receipts",
      "breakdownSourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx",
      "verified": true
    },
    {
      "year": 2019,
      "totalCAT": 522000000,
      "inheritanceTax": 455350000,
      "giftTax": 59140000,
      "discretionaryTrustTax": 6890000,
      "probateTax": 200000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "breakdownSource": "Revenue Commissioners – Breakdown of Capital Acquisitions Tax receipts",
      "breakdownSourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx",
      "verified": true
    },
    {
      "year": 2020,
      "totalCAT": 505000000,
      "inheritanceTax": 430580000,
      "giftTax": 71000000,
      "discretionaryTrustTax": 3510000,
      "probateTax": 150000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "breakdownSource": "Revenue Commissioners – Breakdown of Capital Acquisitions Tax receipts",
      "breakdownSourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx",
      "verified": true
    },
    {
      "year": 2021,
      "totalCAT": 582000000,
      "inheritanceTax": 480930000,
      "giftTax": 94880000,
      "discretionaryTrustTax": 5770000,
      "probateTax": 180000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "breakdownSource": "Revenue Commissioners – Breakdown of Capital Acquisitions Tax receipts",
      "breakdownSourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx",
      "verified": true
    },
    {
      "year": 2022,
      "totalCAT": 605000000,
      "inheritanceTax": 524160000,
      "giftTax": 77540000,
      "discretionaryTrustTax": 3440000,
      "probateTax": 180000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "breakdownSource": "Revenue Commissioners – Breakdown of Capital Acquisitions Tax receipts",
      "breakdownSourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx",
      "verified": true
    },
    {
      "year": 2023,
      "totalCAT": 633800000,
      "inheritanceTax": 556850000,
      "giftTax": 75090000,
      "discretionaryTrustTax": 1590000,
      "probateTax": 230000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "breakdownSource": "Revenue Commissioners – Breakdown of Capital Acquisitions Tax receipts",
      "breakdownSourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx",
      "verified": true
    },
    {
      "year": 2024,
      "totalCAT": 854000000,
      "inheritanceTax": 724900000,
      "giftTax": 124750000,
      "discretionaryTrustTax": 4260000,
      "probateTax": 110000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "breakdownSource": "Revenue Commissioners – Breakdown of Capital Acquisitions Tax receipts",
      "breakdownSourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx",
      "verified": true
    },
    {
      "year": 2025,
      "totalCAT": 1120500000,
      "inheritanceTax": 968420000,
      "giftTax": 146560000,
      "discretionaryTrustTax": 5450000,
      "probateTax": 80000,
      "source": "Revenue Commissioners – Net receipts by taxhead",
      "sourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx",
      "breakdownSource": "Revenue Commissioners – Breakdown of Capital Acquisitions Tax receipts",
      "breakdownSourceUrl": "https://www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/cat/receipts-breakdown.aspx",
      "verified": true
    }
  ]
}