The Capital Acquisitions Tax Group Thresholds for gifts and inheritances taken in the calendar year 2010 are as follows:

Group A €414,799 – Applies where the beneficiary is a child (including adopted child, step-child, and certain foster children) or minor child of a deceased child of the disponer. In certain circumstances parents also fall within this threshold where they take an inheritance from a child.

Group B €41,481 – Applies where the beneficiary is a brother, sister, niece, nephew, or lineal ancestor or lineal descendant of the disponer.

Group C €20,740 – Applies in all other cases.

The Group Thresholds are indexed annually by reference to the Consumer Price Index.