Capital Acquisitions Tax Consolidation Act 2003 Section 62

Certificate relating to registration of title based on possession

Section 62 requires a person claiming title to land based on adverse possession ("squatter's rights") to produce a capital acquisitions tax clearance certificate before the Property Registration Authority will register the title.

• A person applying to register title to land based on possession must produce a Revenue clearance certificate confirming that no gift tax or inheritance tax liability remains outstanding in respect of the property during the relevant period.
• The relevant period runs from 28 February 1974 (or the date of the last registration, if later) to the date of the new registration, with provision for the Authority to accept a certificate ending before the registration date in certain circumstances.
• A solicitor may self-certify in lieu of a Revenue certificate where the property's area does not exceed five hectares and its market value does not exceed €19,050 (or €127,000 for a statutory authority), provided the property is not part of a larger holding that would breach these limits.
• A further exception allows solicitor self-certification for minor mapping corrections where the property does not exceed 500 square metres or €2,540 in market value, and the application is not part of a series of related applications that would breach these limits.