Irish Tax 2025: Capital

by Mairéad Hennessy

Part of a series on 2025 Irish Tax. This short course covers changes to capital taxes introduced by Finance Act 2024, from CAT agricultural relief and thresholds, to increased stamp duty rates for certain residential property transactions.

price €125+vat
cpd hours 1 CPD hour
access 120 days' access

This module will enable you to

  • Identify key aspects of the agricultural relief
  • Recognise stamp duty rates
  • Provide advice on retirement reliefs
  • Discuss important elements of the angel investors' relief

About the module

The main changes introduced by Finance Act 2024 from a capital tax perspective relate to CAT agricultural relief, increased stamp duty rates for certain residential property transactions and the welcomed increases in CAT thresholds.

Aside from these, other measures introduced were technical amendments and do not represent significant changes to the tax rules.

Look inside

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Contents

  • Capital taxes
    • Changes in capital tax
    • Capital Acquisitions Tax thresholds
    • Interest-free loans
    • The effect on farmers
    • CAT agricultural relief
    • Retirement relief
    • Angel investor CGT relief
    • Stamp duty
    • Farming tax measures

How it works

Author

Mairéad Hennessy

Mairéad specialises in succession planning for SMEs and their owners, retirement planning, corporate structuring, inheritance tax, property transactions and VAT, through the tax practice she founded in 2016. Mairead represents CCAB-I on TALC (indirect taxes), which is the main forum for making representations between the Irish Revenue and practitioners on tax administration in Ireland.

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Total CPD unitshourshours1 unitshourshours
Access period120 days
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Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
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Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
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Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
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Keep your whole team up to date.
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Access period12+ months
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All you need for this year and more.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Course

Need just a few unitshourshours?
Access to this course
Total CPD unitshourshours1 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs

Pick n Mix

All you need for this year's CPD.
Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Team

Keep your whole team up to date.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

More in this series

Take a look more modules from the series: 2025 Irish Tax