Application for a
Certicate Of Discharge From Capital Acquisitions Tax
By Virtue Of Section 62(2), Capital Acquisitions Tax Consolidation Act, 2003.
PPSN
D D M M Y Y
RPC012156_EN_WB_L_1
Form C.A.12
Edition 2019
1
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Note: This form should be delivered in duplicate.
Name of Applicant
Applicant’s address
(include Eircode)
The name(s) and address(es) (include Eircode) of the person(s) who is / are shown as the current registered owner(s) of
the property to which this application refers.
(1) (2)
The date as of which such registration was made
Insert here the name and address (include Eircode) of the person to whom the certicate
should be returned
Agent’s Reference
Declaration
I declare that the property described overleaf and in the attached copy Form 5 of the Land Registration Rules, 1972
is not charged under the provisions of the Capital Acquisitions Tax Consolidation Act, 2003, as amended, to gift or
inheritance tax (including probate tax) arising in the period from to
D D M M Y Y D D M M Y Y
Signature of Applicant (or of his agent) Date
D D M M Y Y
Certicate
(For Ofcial Use Only)
(Under Section 62(2) Capital Acquisitions Tax Consolidation Act, 2003)
I certify that, on the facts as disclosed, the property referred to above did not, during the relevant period, become
charged with gift or inheritance tax or that any such charge has been discharged or will be discharged, and the
relevant period is from to
D D M M Y Y D D M M Y Y
Date
D D M M Y Y
for Revenue Commissioners
2
DESCRIPTION OF THE PROPERTY IN RESPECT OF WHICH THIS CERTIFICATE IS REQUIRED
Town
City
County
(1)
Townland or
Street Number
(2)
Folio No.
(if registered)
(3)
Name of Rated
Occupier
(4)
Acreage
(5)
1
2
3
4
5
6
7
Notes
Under Section 62(2) Capital Acquisitions Tax Consolidation Act, 2003 a person will not be registered as owner of property on foot of an application which is based on
possession and made under the Land Registration Rules 1972, unless a certicate issued by the Revenue Commissioners is produced to the Register of Titles to the effect
that the property in question did not become charged during the period commencing from the date as of which the person who is the current registered owner of the property
was so registered, or 28 February, 1974, whichever is the latest, until the registration date of the present application, with gift or inheritance tax (including probate tax) or that
any such charge shall, to the Commissioners’ satisfaction, be discharged.
The Capital Acquisitions Tax Consolidation Act, 2003, as amended, sets out the legislation in relation to the taxation of gifts and inheritances. In general, a person is deemed
to take a gift where under any disposition a person becomes benecially entitled in possession (otherwise than on a death) to any benet other than for full consideration. A
person is deemed to take an inheritance where under or in consequence of any disposition the person becomes benecially entitled in possession on a death to any benet
other than for full consideration. Probate tax is chargeable on the taxable value above a relevant threshold of estates passing by will or intestacy of persons dying between
17 June 1993 and 6 December 2000.
Disclaimer
The information in this document is provided as a guide only and is not professional advice, including legal advice. It should not be assumed that the guidance is
comprehensive or that it provides a denitive answer in every case.
Full details regarding these self-assessed taxes may be obtained from -
National CAT Information Unit
Central Revenue Information Ofce
Cathedral Street
Dublin 1
D01 DC78.
Phone 01 7383673