The extended pay and file deadline applicable when both filing a return and paying CAT through the Revenue Online Service has been confirmed as Wednesday 14 November 2018.
- See Revenue eBrief No. 70/18 for further details
On 4 April 2018, Revenue published eBrief No. 48/18 dealing with the exemption relating to qualifying expenses of incapacitated individuals. CAT Manual Part 22 which deals with this topic continues to interpret section 84 of the CAT Consolidation Act, 2003 as being conditional on the intention of the disponer. A number of useful examples are provided but an example where an incapacitated individual inherits on intestacy is not covered.
Revenue eBrief No. 87/18 deals with the Status of Children Act, 1987 and its effect on the Tax Acts including CAT. In particular, it links to the Tax and Duty Manual Part 01–00–01 which confirms that Section 8 of the Taxes Consolidation Act, 1997 provides that relationships between persons are to be determined for (amongst other taxes) CAT purposes, in accordance with Section 3 of the Status of Children Act 1987. More information dealing with guardianship since the coming into force of the relevant sections of the Children and Family Relationships Act 2015 can be found on the Court Services website.