Capital Acquisitions Tax Consolidation Act 2003 section 88A

Certain transfers by qualified cohabitants

Section 88A exempts from capital acquisitions tax (CAT) gifts or inheritances received by a qualified cohabitant under a court order made pursuant to the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010.

• A gift or inheritance taken by a qualified cohabitant under a court order made under Part 15 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 is fully exempt from CAT.
• The exemption covers transfers of property, maintenance payments, and similar orders made under that Part of the 2010 Act.
• Qualified cohabitants are former cohabitants who were in a relationship for at least 5 years (or 2 years where they are parents of one or more dependent children), whose relationship ended by death or separation, and neither of whom was married to and living with another person during 4 of the 5 years immediately before the relationship ended.
• An exempt gift or inheritance under this section is not taken into account in computing CAT on any other benefit — it is completely disregarded for aggregation purposes.