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CAT online File and Pay deadline and CAT Manuals
The online File and Pay deadline for Capital Acquisitions Tax is Wednesday 19 November 2025.
As practitioners are aware 31 October is the pay and file deadline for CAT where the valuation date arose before 31 August this year. The extension date for those both paying and filing online is Wednesday 19 November 2025.
Practitioners should also note that the Revenue Tax and Duty Manuals relating to CAT are now divided between Administration and CAT. 'Administration' deals with the use of the various online forms while 'CAT' deals with Revenue’s interpretation of the CAT Consolidation Act, 2003 as amended and related legislation.
