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Important CAT and CGT Dates

8 Oct

Important CGT and CAT Dates

Payment dates for disposals in 2013 are as follows:

›› If the disposal is made in the period 1 January 2013 to 30 November 2013, the tax is due on or before 15 December 2013.

›› If the disposal is made in the period 1 December 2013 to 31 December 2013, the tax is due on or before 31 January 2014.

Interest on late payment of tax at the current rate of 0.0219% per day or part of a day may arise where the full amount is not paid by the due date specified above. Revenue is increasingly imposing interest on late payments.

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