Revenue eBrief No. 115/21

10 June 2021

Capital Acquisitions Tax – Collection and Enforcement Guidelines

Tax and Duty Manual (TDM) Capital Acquisitions Tax Collection and Enforcement Guidelines has been amended to reflect the following:

• Technical guidance is provided in Sections 1 to 3.
• A table of historic CAT Thresholds has been inserted into Section 1.4.
• The content of TDM CAT Part 17 (Collection Issues) has been incorporated into Section 2. TDM CAT Part 17 is now archived.
• A Request for Payment Template Letter has been added at Appendix 1.