ReliableAI/Irish-English-Parallel-Collection

id stringlengths 6 19	text stringlengths 1 1.02k	eng_text stringlengths 1 1.02k
eclr:9305	thuismitheoir ( féach grúpa A freisin )	parent - see also Group A above
eclr:9306	Sheantuismitheoir	Grandparent
eclr:9307	Nia nó neacht ag an té atá á thabhairt	Nephew or niece of the giver - see below
eclr:9308	ní mór gur gaol fola atá sa nia nó neacht seachas nia nó neacht trí phósadh	the nephew or niece must be a blood relation rather than a nephew or niece-in-law
eclr:9309	is maoin a úsáideadh don ghnó , lena n-áirítear feirmeoireacht , nó scaireanna sa chuideachta , atá sa tabhartas nó san oidhreacht .	the gift or inheritance consists of property used in connection with the business , including farming , or of shares in the company .
eclr:9310	níl feidhm leis an faoiseamh seo má thógtar an sochar faoi iontaobhas lánroghnach .	the relief does not apply if the benefit is taken under a discretionary trust .
eclr:9311	bíonn Grúpa C i gceist do chaidreamh ar bith nach bhfuil san áireamh i nGrúpa A nó i nGrúpa B.	group C applies to any relationship not included in Group A or Group B.
eclr:9312	mar shampla , má fhaigheann tú sochar ó athair do chéile , is é an Grúpa C an ghrúpthairseach a bheadh i gceist .	for example , if you receive a benefit from the father of your spouse or civil partner , the group threshold would be Group C.
eclr:9313	Tairseacha CFC ó 5 Nollaig 2012	cat thresholds after 5 December 2012
eclr:9314	grúpa C : € 15,075	group C : € 15,075
eclr:9315	luacháil	valuation
eclr:9316	is é an dáta luachála ná an dáta ar a mbunaítear luach margaidh na maoine atá i gceist sa tabhartas / oidhreacht .	the valuation date is the date on which the market value of the property comprising the gift / inheritance is established .
eclr:9317	i gcás tabhartais , is hiondúil gur é dáta na luachála dáta an tabhartais .	in the case of a gift , the valuation date is normally the date of the gift .
eclr:9318	i gcás oidhreachta , is iondúil gur é an dáta luachála an chéad cheann de na dátaí seo a leanas :	in the case of an inheritance , the valuation date is normally the earliest of the following dates :
eclr:9319	an dáta is féidir an oidhreacht a chur ar leataobh nó a thabhairt don tairbhí	the date the inheritance can be set aside for or given to the beneficiary
eclr:9320	an dáta a gcoinnítear é chun sochair an tairbhí	the date it is actually retained for the benefit of the beneficiary
eclr:9321	an dáta a n-aistrítear chuig an tairbhí é nó a n-íoctar leis é	the date it is transferred or paid over to the beneficiary
eclr:9322	is hiondúil gurb é an dáta báis an dáta luachála sna himthosca seo a leanas :	the valuation date will normally be the date of death in the following circumstances :
eclr:9323	Tabhartas a dhéantar nuair a bhíonn duine ag smaoineamh ar an mbás ( Donatio Mortis Causa )	gift made in contemplation of death ( Donatio Mortis Causa )
eclr:9324	sa chás nár úsáideadh cumhacht cúlghairme .	Where a power of revocation has not been exercised .
eclr:9325	d ’ fhéadfadh sé seo tarlú nuair a dhéanann duine tabhartas maoine ach go gcoinníonn sé / sí an chumhacht an tabhartas a chúlghairm , nó a thógáil ar ais .	this could arise where a person makes a gift of property but reserves the power to revoke , or take back , the gift .
eclr:9326	má chailltear é nó í agus go dtagann deireadh leis an gcumhacht seo , bíonn an faighteoir inchánaithe mar dhuine a fuair an sochar mar oidhreacht .	if he or she dies and this power ceases , the recipient then becomes taxable as inheriting the benefit .
eclr:9327	má bhí úsáid in aisce ag an tairbhí as an sochar roimhe seo , gearrfar cáin air / uirthi mar dhuine a fuair tabhartas de luach úsáide na maoine .	if the beneficiary had free use of the benefit before this , he or she will be taxed as receiving a gift of the value of the use of the property .
eclr:9328	luach inchánaithe	taxable value
eclr:9329	is é an luach atá ar bhronntanas nó ar oidhreacht ná an luach ar an margadh ag an am go mbeidh tú i dteideal úsáid nó leas a bhaint as .	the gift or inheritance is valued as the market value at the time you become entitled to the use or benefit of it .
eclr:9330	is é an luach atá inchánach ná an luach ar an margadh lúide na Asbhaintí seo a leanas .	the value that is taxable is the market value minus the following deductions .
eclr:9331	is féidir ' dliteanais , costais nó speansais ar bith atá iníoctha de réir ceart ' a bhaint as .	you can deduct ' any liabilities , costs and expenses that are properly payable .
eclr:9332	bheadh fiacha a gcaithfear íoc de réir dlí agus atá le n-íoc ón sochar nó dá bharr i gceist anseo .	this would include debts that must , by law , be paid and that are payable out of the benefit or because of it .
eclr:9333	le hoidhreacht , bheadh costais shochraide , costais riaracháin an eastáit , nó fiacha atá dlite ag an duine mhairbh san áireamh anseo .	with an inheritance , these may be funeral expenses , the costs of administering the estate , or debts owed by the deceased .
eclr:9334	do bhronntanas , d ' fhéadfadh costais dlí nó dleacht stampála a bheith san áireamh .	for a gift , they could include legal costs or stamp duty .
eclr:9335	má dhéanann tú íocaíocht as an sochar nó má thugann tú cúnamh nó cabhair eile mar chúiteamh air , is féidir é seo a bhaint as freisin .	if you make a payment for the benefit or some other contribution in return for it , this may also be deducted .
eclr:9336	tugtar ' comaoin ' air seo , agus mar shampla d ' fhéadfadh páirtíocaíocht , suim a íoctar leis an ndeontóir nó le duine eile go bliantúil , nó íocaíocht as fiacha an deontóra a bheith i gceist .	this is known as a ' consideration ' and could be , for example , a part payment , an amount paid annually to the donor or other person , or a payment of debts of the donor .
eclr:9337	má fhaigheann tú sochar ar feadh tréimhse theoranta seachas úinéireacht iomlán a fháil air , tá roinnt fachtóirí a thógtar san áireamh chun an luach a mheas .	if you do not receive full ownership but instead receive a benefit for a limited period , then a number of factors are taken into account to calculate the value .
eclr:9338	mínítear an chaoi chun luach leasa teoranta a ríomh i dTreoir IT 39 de chuid na Coimisinéirí Ioncaim ( pdf ) ( féach Aguisín 7 ) .	the calculation of the value of a limited interest is explained in Revenue Guide IT 39 ( pdf ) ( Appendix 7 ) .
eclr:9339	ráta cánach	tax rate
eclr:9340	sé an ráta caighdeánach ar Cháin fháltais Caipitiúil ná 33 % ar bhronntanais nó oidhreachtaí déanta ó mheán oíche an 5ú Nollaig 2012 .	capital Acquisitions Tax is charged at 33 % on gifts or inheritances made on or after 5 December 2012 .
eclr:9341	b ’ é an ráta ná 30 % roimhe sin .	the rate was formerly 30 % .
eclr:9342	ní bhaineann sé seo ach le suimeanna os cionn an ghrúpthairseach .	this only applies to amounts over the group threshold .
eclr:9343	mar shampla , más rud é go bhfuair tú bronntanais de € 550,000 luach inchánaithe ó do thuismitheoirí , ní íocfá cáin ach amháin ar an méid os cionn an ghrúpthairseach cuí .	for example , if you have received gifts from your parents with a taxable value of € 550,000 , you only pay tax on the amount over the appropriate group threshold
eclr:9344	mar sin gearrfar cáin ag ráta 33 % ar € 325,000 .	so € 325,000 is taxed at 33 % .
eclr:9345	díolúintí	exemptions
eclr:9346	bronntanais nó oidhreachtaí ó chéile / páirtnéir sibhialta leat	gifts or inheritances from a spouse or civil partner
eclr:9347	íocaíochtaí cúitimh nó íocaíochtaí ar dhamáistí	payments for damages or compensation
eclr:9348	airgead buaite i gcrannchur , scuabgheall , cluiche nó gealltóireacht	Winnings from a lottery , sweepstake , game , or betting
eclr:9349	go hiondúil ní bhíonn cáin Bhronntanais le gearradh ar shochair scoir ná ar íocaíochtaí iomarcaíochta nó pinsin .	retirement benefits and pension and redundancy payments are not usually liable to gift Tax
eclr:9350	tá an chéad € 3,000 den luach iomlán ar na bronntanais ar fad a fhaightear ó duine amháin i mbliain na féilire ar bith díolmhaithe .	the first € 3,000 of the total value of all gifts received from one person in any calendar year is exempt .
eclr:9351	ní bhaineann sé seo le hoidhreachtaí .	this does not apply to inheritances .
eclr:9352	má fhaigheann tú bronntanas nó oidhreacht a bhí mar phríomháit cónaithe agat , b ' fhéidir go mbeadh sé díolmhaithe ó cháin Mura bhfuil aon teach eile nó leas i dteach eile agat .	if you receive a gift or inheritance of a house that has been your main residence , it may be exempt from tax if you do not own or have an interest in any other house .
eclr:9353	tá coinníollacha ann maidir leis an dtréimhse ama go gcaithfidh tú a bheith i do chónaí sa teach roimh agus tar éis duit an sochar a fháil .	there are conditions on how long you must be resident in the house before and after receiving the benefit .
eclr:9354	chun tuilleadh eolais a fháil faoin díolúine teach cónaithe féach thíos nó bileog na gCoimisinéirí Ioncaim cat 10 )	more information is available on this website - see dwelling-house exemption below - or Revenue 's leaflet cat 10 .
eclr:9355	má fhaigheann tuismitheoir oidhreacht óna bpáiste agus má ghlacann sé / sí úinéireacht iomlán na hoidhreachta , bíonn sé inchánachfaoi Ghrúpa A go hiondúil .	if a parent receives an inheritance from his / her child , and takes full and complete ownership of the inheritance , it usually taxable under Group A.
eclr:9356	ach bíonn sé díolmhaithe más rud é gur thóg an páiste bronntanas nó oidhreacht ó cheachtar den dá thuismitheoir nach raibh díolmhaithe ó Cháin fháltais chaipitiúil sna cúig bliana roimhe sin .	but it is exempt if , in the previous five years , the child took an inheritance or gift from either parent and it was not exempt from Capital Acquisitions Tax .
eclr:9357	Baineann díolúintí eile le hurrúis áirithe de chuid Rialtas na hÉireann , féimheacht , maoin oidhreachta , agus tacaíocht do pháiste nó do chéile .	other exemptions relate to certain Irish Government securities , bankruptcy , heritage property , and support of a child or spouse .
eclr:9358	faoiseamh Gnó	business relief
eclr:9359	Baineann faoiseamh cánach le bronntanais agus oidhreachtaí ar mhaoin gnó iad agus tugtar laghdú 90 % do luach inchánachna maoine .	tax relief applies to gifts and inheritances of business property and reduces the taxable value of the property by 90 % .
eclr:9360	tá tuilleadh eolais faoi faoiseamh gnó sa bhileog na gCoimisinéirí Ioncaim cat 4 .	more information on business relief can be found in Revenue leaflet cat 4 .
eclr:9361	faoiseamh Talmhaíochta	agricultural relief
eclr:9362	Baineann faoiseamh cánach le bronntanais agus oidhreachtaí ar mhaoin thalmhaíochta iad agus tugtar laghdú 90 % do luach inchánachna maoine ar mhaithe le cáin fháltais Caipitiúil .	tax relief applies to gifts and inheritances of agricultural property and reduces the market value of the property by 90 % for the purposes of Capital Acquisitions Tax .
eclr:9363	tá tuilleadh eolais faoi faoiseamh talmhaíochta sa bhileog na gCoimisinéirí Ioncaim cat 5 .	more information on agricultural relief can be found in Revenue leaflet cat 5 .
eclr:9364	ag tabhairt faisnéis cánach agus ag íoc cáin fháltais Caipitiúil	making a return and paying Capital Acquisitions Tax
eclr:9365	más rud é go bhfuil bronntanas nó oidhreacht faighte agat tá tusa freagrach as aon Cháin fháltais Caipitiúil atá dlite a íoc .	if you have received a gift or inheritance then you are responsible for paying any Capital Acquisitions Tax that is due .
eclr:9366	mura bhfuil cónaí ort in Éirinn , ní mór duit gníomhaire a fháil a chónaíonn in Éirinn chun freagracht a ghlacadh as cat a íoc , mar shampla , aturnae a chónaíonn in Éirinn .	if you are not resident in Ireland , you must get an agent who is resident in Ireland , such as a solicitor , to take responsibility for the payment of cat .
eclr:9367	is é € 30,150 an tairseach do Ghrúpa B agus is é € 24,120 80 % dó seo .	the threshold for Group B is currently € 30,150 and 80 % of this is € 24,120 .
eclr:9368	mar gheall go bhfuil na sochair i ngrúpa B os cionn 80 % den thairseach saor ó cháin , caithfidh tú tuairisceán cánach a dhéanamh cé go bhfuil an suim iomlán atá faighte faoin tairseach .	because the benefits you received exceed 80 % of the tax-free threshold for Group B , you are required to make a tax return even though the total amount received is below the threshold .
eclr:9369	bronntanais nó oidhreachtaí a bhfuil dáta luachála tar éis an 14 Meitheamh 2010 nó ar an dáta sin ag baint leo	taxable gifts or inheritances with a valuation date on or after 14 June 2010 have a fixed cat pay and file date .
eclr:9370	ní mór do gach bronntanas agus oidhreacht lena mbaineann dáta luachála sa tréimhse 12 mhí dár críoch an 31 Lúnasa seo caite a bheith íoctha agus tuairiscithe faoin 31 Deireadh Fómhair .	all gifts and inheritances with a valuation date in the 12-month period ending on the 31 August must be paid and filed by 31 October .
eclr:9371	mar shampla	for example
eclr:9372	má tá dáta luachála an 21 Feabhra 2013 ag baint le d ’ oidhreacht , ní mór duit an tuairisceán cánach a chomhlánú agus an cháin a íoc roimh an 31 Deireadh Fómhair 2013 nó ar an dáta sin .	if your inheritance has a valuation date of 21 February 2013 , you must complete the tax return and pay the tax on or before 31 October 2013 .
eclr:9373	má tá dáta luachála an 6 Samhain 2013 ag baint le d ’ oidhreacht , ní mór duit an tuairisceán cánach a chomhlánú agus an cháin a íoc roimh an 31 Deireadh Fómhair 2014 nó ar an dáta sin .	if your inheritance has a valuation date of 6 November 2013 , you must complete the tax return and pay the tax on or before 31 October 2014 .
eclr:9374	tá formhuirear i gceist ar íoc agus tuairisciú déanach cat .	there is a surcharge for late pay and file of cat .
eclr:9375	tá an formhuirear bunaithe ar chéatadán den cháin iomlán atá iníoctha don bhliain dá bhfuil an tuairisceán déanach agus bíonn sé grádaithe de réir fhad na moille .	the surcharge is based on a percentage of the total tax payable for the year the return is late and graded according to the length of the delay .
eclr:9376	tá teorainn fhoriomlán ar leibhéal an fhormhuirir a ríomhtar mar seo a leanas :	however , there is an overall cap on the level of the surcharge which is calculated as follows :
eclr:9377	Formhuirear 5 % suas go huasmhéid de € 12,695 , má chomhlánaíonn tú an tuairisceán cánach agus má íocann tú an cháin taobh istigh de dhá mhí ón dáta ar a ndéantar íoc agus tuairisciú .	5 % surcharge to a maximum of € 12,695 , if you complete the tax return and pay the tax within 2 months of the pay and file date .
eclr:9378	Formhuirear 10 % suas go huasmhéid de € 63,485 , mura gcomhlánaíonn tú an tuairisceán cánach agus mura n-íocann tú an cháin taobh istigh de dhá mhí ón dáta ar a ndéantar íoc agus tuairisciú .	10 % surcharge up to a maximum of € 63,485 , if you do not complete the tax return and pay the tax within 2 months of the pay and file date .
eclr:9379	ní mór tuairisceáin chánach bronntanais agus oidhreachta a dhéanamh go leictreonach trí úsáid a bhaint as Seirbhís Ar Líne na gCoimisinéirí Ioncaim , ach tá roinnt eisceachtaí i gceist leis sin .	gift and inheritance tax returns must be made electronically using Revenue ’ s Online Service , however there are some exceptions .
eclr:9380	beidh foirm nua páipéar do thuairisceán cánach bronntanais agus oidhreachta ( Foirm IT38S ) ar fáil , ach ní ceadmhach duitse , an cáiníocóir , í a úsáid , mura gcomhlánaíonn tú na critéir seo a leanas :	a new paper gift and inheritance tax return ( Form IT38S ) will be available but can only be used by you , the taxpayer , if you meet the following criteria :
eclr:9381	níl tú ag éileamh aon fhaoiseamh , díolúine nó creidmheas , seachas díolúine do bhronntanas beag .	you are not claiming any relief , exemption or credit , apart from small gift exemption .
eclr:9382	is leas iomlán gan coinníollacha ná srianta atá sa sochar atá á ghlacadh agat .	the benefit taken is an absolute interest without conditions or restrictions .
eclr:9383	is ó dhiúscróir amháin a tógadh an mhaoin a áirítear sa tuairisceán agus ní cuid de shochar níos mó atá ann .	the property included in the return was taken from only one disponer and is not part of a larger benefit .
eclr:9384	imthosca speisialta	special circumstances
eclr:9385	is féidir an cháin a íoc i tráthchodanna ar feadh treimhse níos lú ná 60 mhí i gcúinsí áirithe .	in certain circumstances , it is possible to pay the tax by instalments over a period not exceeding 60 months .
eclr:9386	Baineann sé seo le maoin ar bith nach bhfuil úinéireacht iomlán ag an tairbhí uirthi .	this applies to any property where the beneficiary does not have full and complete ownership .
eclr:9387	Baineann sé freisin más rud é gur úinéireacht iomlán ar	it also applies if the benefit is full and complete ownership of the following :
eclr:9388	mhaoin do-aistrithe é an sochar ( tailte nó teach mar shampla ) nó	property which cannot be moved ( for example , lands or a house ) or
eclr:9389	maoin inaistrithe ar mhaoin gnó nó talmhaíochta iad .	property which can be moved and is agricultural or business property
eclr:9390	is féidir leis na Coimisinéirí Ioncam deacrachtaí airgid a thógáil san áireamh le cead a thabhairt duit aon cháin dlite a chuir siar .	Revenue can consider allowing a postponement of tax due if there is hardship involved .
eclr:9391	bronntanais nó oidhreachtaí a bhfuil dáta luachála roimh an 14 Meitheamh 2010 ag baint leo	gifts or inheritances with a valuation date before 14 June 2010
eclr:9392	caithfidh tú an tuairisceán cánach a dhéanamh agus an cháin a íoc taobh istigh de ceithre mhí ó dháta na luachála .	you must complete the tax return and pay the tax within 4 months of the valuation date .
eclr:9393	is féidir é seo a dhéanamh trí fhoirm IT 38 ( pdf ) a líonadh .	you do this by completing Form IT 38 ( pdf ) .
eclr:9394	cuireann na Coimisinéirí Ioncaim Treoir maidir leis an Tuairisceán Féinmheasúnachta a líonadh ( Foirm IT 38 ) ar fáil .	Revenue provide A Guide to completing the Self Assessment Return ( Form IT 38 ) .
eclr:9395	mura mbíonn an cháin íoctha taobh istigh de 4 mhí , gearrfar ús ort .	if the tax is not paid within 4 months , interest is charged .
eclr:9396	teagmháil	contact
eclr:9397	an Chéad urlár	Ist Floor
eclr:9398	Tabhartais nó oidhreachtaí ó chéile / páirtnéir sibhialta	gifts or inheritances from a spouse or civil partner
eclr:9399	íocaíochtaí as damáistí nó cúiteamh	payments for damages or compensation
eclr:9400	sochair nach n-úsáidtear ach amháin ar mhaithe le costais leighis duine atá éagumasaithe go buan mar gheall ar thinneas coirp nó ar meabhairghalar .	benefits used only for the medical expenses of a person who is permanently incapacitated due to physical or mental illness
eclr:9401	sochair a ghlactar ar chúiseanna carthanacha nó a fhaightear ó charthanacht .	benefits taken for charitable purposes or received from a charity
eclr:9402	airgead a bhuaitear i gcrannchur , i scuaibín , i gcluiche nó ar ghealltóireacht	Winnings from a lottery , sweepstake , game , or betting
eclr:9403	tacaíocht réasúnta chun leanbh nó céile a chothabháil nó chun oideachas a chur orthu .	reasonable support for the maintenance or education of a child or spouse / civil partner .
eclr:9404	tithe , gairdíní nó réada a bhfuil fiúntas náisiúnta , eolaíochta , stairiúil nó ealaíonta ag baint leo , agus a chomhlíonann coinníollacha áirithe ( féach ‘ faoiseamh ar Mhaoin Oidhreachta ’ thíos ) .	houses , gardens or objects that are of national , scientific , historic or artistic merit and meet certain conditions ( see ' heritage Property Relief ' below ) .

eclr:9305

thuismitheoir ( féach grúpa A freisin )

parent - see also Group A above

eclr:9306

Sheantuismitheoir

Grandparent

eclr:9307

Nia nó neacht ag an té atá á thabhairt

Nephew or niece of the giver - see below

eclr:9308

ní mór gur gaol fola atá sa nia nó neacht seachas nia nó neacht trí phósadh

the nephew or niece must be a blood relation rather than a nephew or niece-in-law

eclr:9309

is maoin a úsáideadh don ghnó , lena n-áirítear feirmeoireacht , nó scaireanna sa chuideachta , atá sa tabhartas nó san oidhreacht .

the gift or inheritance consists of property used in connection with the business , including farming , or of shares in the company .

eclr:9310

níl feidhm leis an faoiseamh seo má thógtar an sochar faoi iontaobhas lánroghnach .

the relief does not apply if the benefit is taken under a discretionary trust .

eclr:9311

bíonn Grúpa C i gceist do chaidreamh ar bith nach bhfuil san áireamh i nGrúpa A nó i nGrúpa B.

group C applies to any relationship not included in Group A or Group B.

eclr:9312

mar shampla , má fhaigheann tú sochar ó athair do chéile , is é an Grúpa C an ghrúpthairseach a bheadh i gceist .

for example , if you receive a benefit from the father of your spouse or civil partner , the group threshold would be Group C.

eclr:9313

Tairseacha CFC ó 5 Nollaig 2012

cat thresholds after 5 December 2012

eclr:9314

grúpa C : € 15,075

group C : € 15,075

eclr:9315

luacháil

valuation

eclr:9316

is é an dáta luachála ná an dáta ar a mbunaítear luach margaidh na maoine atá i gceist sa tabhartas / oidhreacht .

the valuation date is the date on which the market value of the property comprising the gift / inheritance is established .

eclr:9317

i gcás tabhartais , is hiondúil gur é dáta na luachála dáta an tabhartais .

in the case of a gift , the valuation date is normally the date of the gift .

eclr:9318

i gcás oidhreachta , is iondúil gur é an dáta luachála an chéad cheann de na dátaí seo a leanas :

in the case of an inheritance , the valuation date is normally the earliest of the following dates :

eclr:9319

an dáta is féidir an oidhreacht a chur ar leataobh nó a thabhairt don tairbhí

the date the inheritance can be set aside for or given to the beneficiary

eclr:9320

an dáta a gcoinnítear é chun sochair an tairbhí

the date it is actually retained for the benefit of the beneficiary

eclr:9321

an dáta a n-aistrítear chuig an tairbhí é nó a n-íoctar leis é

the date it is transferred or paid over to the beneficiary

eclr:9322

is hiondúil gurb é an dáta báis an dáta luachála sna himthosca seo a leanas :

the valuation date will normally be the date of death in the following circumstances :

eclr:9323

Tabhartas a dhéantar nuair a bhíonn duine ag smaoineamh ar an mbás ( Donatio Mortis Causa )

gift made in contemplation of death ( Donatio Mortis Causa )

eclr:9324

sa chás nár úsáideadh cumhacht cúlghairme .

Where a power of revocation has not been exercised .

eclr:9325

d ’ fhéadfadh sé seo tarlú nuair a dhéanann duine tabhartas maoine ach go gcoinníonn sé / sí an chumhacht an tabhartas a chúlghairm , nó a thógáil ar ais .

this could arise where a person makes a gift of property but reserves the power to revoke , or take back , the gift .

eclr:9326

má chailltear é nó í agus go dtagann deireadh leis an gcumhacht seo , bíonn an faighteoir inchánaithe mar dhuine a fuair an sochar mar oidhreacht .

if he or she dies and this power ceases , the recipient then becomes taxable as inheriting the benefit .

eclr:9327

má bhí úsáid in aisce ag an tairbhí as an sochar roimhe seo , gearrfar cáin air / uirthi mar dhuine a fuair tabhartas de luach úsáide na maoine .

if the beneficiary had free use of the benefit before this , he or she will be taxed as receiving a gift of the value of the use of the property .

eclr:9328

luach inchánaithe

taxable value

eclr:9329

is é an luach atá ar bhronntanas nó ar oidhreacht ná an luach ar an margadh ag an am go mbeidh tú i dteideal úsáid nó leas a bhaint as .

the gift or inheritance is valued as the market value at the time you become entitled to the use or benefit of it .

eclr:9330

is é an luach atá inchánach ná an luach ar an margadh lúide na Asbhaintí seo a leanas .

the value that is taxable is the market value minus the following deductions .

eclr:9331

is féidir ' dliteanais , costais nó speansais ar bith atá iníoctha de réir ceart ' a bhaint as .

you can deduct ' any liabilities , costs and expenses that are properly payable .

eclr:9332

bheadh fiacha a gcaithfear íoc de réir dlí agus atá le n-íoc ón sochar nó dá bharr i gceist anseo .

this would include debts that must , by law , be paid and that are payable out of the benefit or because of it .

eclr:9333

le hoidhreacht , bheadh costais shochraide , costais riaracháin an eastáit , nó fiacha atá dlite ag an duine mhairbh san áireamh anseo .

with an inheritance , these may be funeral expenses , the costs of administering the estate , or debts owed by the deceased .

eclr:9334

do bhronntanas , d ' fhéadfadh costais dlí nó dleacht stampála a bheith san áireamh .

for a gift , they could include legal costs or stamp duty .

eclr:9335

má dhéanann tú íocaíocht as an sochar nó má thugann tú cúnamh nó cabhair eile mar chúiteamh air , is féidir é seo a bhaint as freisin .

if you make a payment for the benefit or some other contribution in return for it , this may also be deducted .

eclr:9336

tugtar ' comaoin ' air seo , agus mar shampla d ' fhéadfadh páirtíocaíocht , suim a íoctar leis an ndeontóir nó le duine eile go bliantúil , nó íocaíocht as fiacha an deontóra a bheith i gceist .

this is known as a ' consideration ' and could be , for example , a part payment , an amount paid annually to the donor or other person , or a payment of debts of the donor .

eclr:9337

má fhaigheann tú sochar ar feadh tréimhse theoranta seachas úinéireacht iomlán a fháil air , tá roinnt fachtóirí a thógtar san áireamh chun an luach a mheas .

if you do not receive full ownership but instead receive a benefit for a limited period , then a number of factors are taken into account to calculate the value .

eclr:9338

mínítear an chaoi chun luach leasa teoranta a ríomh i dTreoir IT 39 de chuid na Coimisinéirí Ioncaim ( pdf ) ( féach Aguisín 7 ) .

the calculation of the value of a limited interest is explained in Revenue Guide IT 39 ( pdf ) ( Appendix 7 ) .

eclr:9339

ráta cánach

tax rate

eclr:9340

sé an ráta caighdeánach ar Cháin fháltais Caipitiúil ná 33 % ar bhronntanais nó oidhreachtaí déanta ó mheán oíche an 5ú Nollaig 2012 .

capital Acquisitions Tax is charged at 33 % on gifts or inheritances made on or after 5 December 2012 .

eclr:9341

b ’ é an ráta ná 30 % roimhe sin .

the rate was formerly 30 % .

eclr:9342

ní bhaineann sé seo ach le suimeanna os cionn an ghrúpthairseach .

this only applies to amounts over the group threshold .

eclr:9343

mar shampla , más rud é go bhfuair tú bronntanais de € 550,000 luach inchánaithe ó do thuismitheoirí , ní íocfá cáin ach amháin ar an méid os cionn an ghrúpthairseach cuí .

for example , if you have received gifts from your parents with a taxable value of € 550,000 , you only pay tax on the amount over the appropriate group threshold

eclr:9344

mar sin gearrfar cáin ag ráta 33 % ar € 325,000 .

so € 325,000 is taxed at 33 % .

eclr:9345

díolúintí

exemptions

eclr:9346

bronntanais nó oidhreachtaí ó chéile / páirtnéir sibhialta leat

gifts or inheritances from a spouse or civil partner

eclr:9347

íocaíochtaí cúitimh nó íocaíochtaí ar dhamáistí

payments for damages or compensation

eclr:9348

airgead buaite i gcrannchur , scuabgheall , cluiche nó gealltóireacht

Winnings from a lottery , sweepstake , game , or betting

eclr:9349

go hiondúil ní bhíonn cáin Bhronntanais le gearradh ar shochair scoir ná ar íocaíochtaí iomarcaíochta nó pinsin .

retirement benefits and pension and redundancy payments are not usually liable to gift Tax

eclr:9350

tá an chéad € 3,000 den luach iomlán ar na bronntanais ar fad a fhaightear ó duine amháin i mbliain na féilire ar bith díolmhaithe .

the first € 3,000 of the total value of all gifts received from one person in any calendar year is exempt .

eclr:9351

ní bhaineann sé seo le hoidhreachtaí .

this does not apply to inheritances .

eclr:9352

má fhaigheann tú bronntanas nó oidhreacht a bhí mar phríomháit cónaithe agat , b ' fhéidir go mbeadh sé díolmhaithe ó cháin Mura bhfuil aon teach eile nó leas i dteach eile agat .

if you receive a gift or inheritance of a house that has been your main residence , it may be exempt from tax if you do not own or have an interest in any other house .

eclr:9353

tá coinníollacha ann maidir leis an dtréimhse ama go gcaithfidh tú a bheith i do chónaí sa teach roimh agus tar éis duit an sochar a fháil .

there are conditions on how long you must be resident in the house before and after receiving the benefit .

eclr:9354

chun tuilleadh eolais a fháil faoin díolúine teach cónaithe féach thíos nó bileog na gCoimisinéirí Ioncaim cat 10 )

more information is available on this website - see dwelling-house exemption below - or Revenue 's leaflet cat 10 .

eclr:9355

má fhaigheann tuismitheoir oidhreacht óna bpáiste agus má ghlacann sé / sí úinéireacht iomlán na hoidhreachta , bíonn sé inchánachfaoi Ghrúpa A go hiondúil .

if a parent receives an inheritance from his / her child , and takes full and complete ownership of the inheritance , it usually taxable under Group A.

eclr:9356

ach bíonn sé díolmhaithe más rud é gur thóg an páiste bronntanas nó oidhreacht ó cheachtar den dá thuismitheoir nach raibh díolmhaithe ó Cháin fháltais chaipitiúil sna cúig bliana roimhe sin .

but it is exempt if , in the previous five years , the child took an inheritance or gift from either parent and it was not exempt from Capital Acquisitions Tax .

eclr:9357

Baineann díolúintí eile le hurrúis áirithe de chuid Rialtas na hÉireann , féimheacht , maoin oidhreachta , agus tacaíocht do pháiste nó do chéile .

other exemptions relate to certain Irish Government securities , bankruptcy , heritage property , and support of a child or spouse .

eclr:9358

faoiseamh Gnó

business relief

eclr:9359

Baineann faoiseamh cánach le bronntanais agus oidhreachtaí ar mhaoin gnó iad agus tugtar laghdú 90 % do luach inchánachna maoine .

tax relief applies to gifts and inheritances of business property and reduces the taxable value of the property by 90 % .

eclr:9360

tá tuilleadh eolais faoi faoiseamh gnó sa bhileog na gCoimisinéirí Ioncaim cat 4 .

more information on business relief can be found in Revenue leaflet cat 4 .

eclr:9361

faoiseamh Talmhaíochta

agricultural relief

eclr:9362

Baineann faoiseamh cánach le bronntanais agus oidhreachtaí ar mhaoin thalmhaíochta iad agus tugtar laghdú 90 % do luach inchánachna maoine ar mhaithe le cáin fháltais Caipitiúil .

tax relief applies to gifts and inheritances of agricultural property and reduces the market value of the property by 90 % for the purposes of Capital Acquisitions Tax .

eclr:9363

tá tuilleadh eolais faoi faoiseamh talmhaíochta sa bhileog na gCoimisinéirí Ioncaim cat 5 .

more information on agricultural relief can be found in Revenue leaflet cat 5 .

eclr:9364

ag tabhairt faisnéis cánach agus ag íoc cáin fháltais Caipitiúil

making a return and paying Capital Acquisitions Tax

eclr:9365

más rud é go bhfuil bronntanas nó oidhreacht faighte agat tá tusa freagrach as aon Cháin fháltais Caipitiúil atá dlite a íoc .

if you have received a gift or inheritance then you are responsible for paying any Capital Acquisitions Tax that is due .

eclr:9366

mura bhfuil cónaí ort in Éirinn , ní mór duit gníomhaire a fháil a chónaíonn in Éirinn chun freagracht a ghlacadh as cat a íoc , mar shampla , aturnae a chónaíonn in Éirinn .

if you are not resident in Ireland , you must get an agent who is resident in Ireland , such as a solicitor , to take responsibility for the payment of cat .

eclr:9367

is é € 30,150 an tairseach do Ghrúpa B agus is é € 24,120 80 % dó seo .

the threshold for Group B is currently € 30,150 and 80 % of this is € 24,120 .

eclr:9368

mar gheall go bhfuil na sochair i ngrúpa B os cionn 80 % den thairseach saor ó cháin , caithfidh tú tuairisceán cánach a dhéanamh cé go bhfuil an suim iomlán atá faighte faoin tairseach .

because the benefits you received exceed 80 % of the tax-free threshold for Group B , you are required to make a tax return even though the total amount received is below the threshold .

eclr:9369

bronntanais nó oidhreachtaí a bhfuil dáta luachála tar éis an 14 Meitheamh 2010 nó ar an dáta sin ag baint leo

taxable gifts or inheritances with a valuation date on or after 14 June 2010 have a fixed cat pay and file date .

eclr:9370

ní mór do gach bronntanas agus oidhreacht lena mbaineann dáta luachála sa tréimhse 12 mhí dár críoch an 31 Lúnasa seo caite a bheith íoctha agus tuairiscithe faoin 31 Deireadh Fómhair .

all gifts and inheritances with a valuation date in the 12-month period ending on the 31 August must be paid and filed by 31 October .

eclr:9371

mar shampla

for example

eclr:9372

má tá dáta luachála an 21 Feabhra 2013 ag baint le d ’ oidhreacht , ní mór duit an tuairisceán cánach a chomhlánú agus an cháin a íoc roimh an 31 Deireadh Fómhair 2013 nó ar an dáta sin .

if your inheritance has a valuation date of 21 February 2013 , you must complete the tax return and pay the tax on or before 31 October 2013 .

eclr:9373

má tá dáta luachála an 6 Samhain 2013 ag baint le d ’ oidhreacht , ní mór duit an tuairisceán cánach a chomhlánú agus an cháin a íoc roimh an 31 Deireadh Fómhair 2014 nó ar an dáta sin .

if your inheritance has a valuation date of 6 November 2013 , you must complete the tax return and pay the tax on or before 31 October 2014 .

eclr:9374

tá formhuirear i gceist ar íoc agus tuairisciú déanach cat .

there is a surcharge for late pay and file of cat .

eclr:9375

tá an formhuirear bunaithe ar chéatadán den cháin iomlán atá iníoctha don bhliain dá bhfuil an tuairisceán déanach agus bíonn sé grádaithe de réir fhad na moille .

the surcharge is based on a percentage of the total tax payable for the year the return is late and graded according to the length of the delay .

eclr:9376

tá teorainn fhoriomlán ar leibhéal an fhormhuirir a ríomhtar mar seo a leanas :

however , there is an overall cap on the level of the surcharge which is calculated as follows :

eclr:9377

Formhuirear 5 % suas go huasmhéid de € 12,695 , má chomhlánaíonn tú an tuairisceán cánach agus má íocann tú an cháin taobh istigh de dhá mhí ón dáta ar a ndéantar íoc agus tuairisciú .

5 % surcharge to a maximum of € 12,695 , if you complete the tax return and pay the tax within 2 months of the pay and file date .

eclr:9378

Formhuirear 10 % suas go huasmhéid de € 63,485 , mura gcomhlánaíonn tú an tuairisceán cánach agus mura n-íocann tú an cháin taobh istigh de dhá mhí ón dáta ar a ndéantar íoc agus tuairisciú .

10 % surcharge up to a maximum of € 63,485 , if you do not complete the tax return and pay the tax within 2 months of the pay and file date .

eclr:9379

ní mór tuairisceáin chánach bronntanais agus oidhreachta a dhéanamh go leictreonach trí úsáid a bhaint as Seirbhís Ar Líne na gCoimisinéirí Ioncaim , ach tá roinnt eisceachtaí i gceist leis sin .

gift and inheritance tax returns must be made electronically using Revenue ’ s Online Service , however there are some exceptions .

eclr:9380

beidh foirm nua páipéar do thuairisceán cánach bronntanais agus oidhreachta ( Foirm IT38S ) ar fáil , ach ní ceadmhach duitse , an cáiníocóir , í a úsáid , mura gcomhlánaíonn tú na critéir seo a leanas :

a new paper gift and inheritance tax return ( Form IT38S ) will be available but can only be used by you , the taxpayer , if you meet the following criteria :

eclr:9381

níl tú ag éileamh aon fhaoiseamh , díolúine nó creidmheas , seachas díolúine do bhronntanas beag .

you are not claiming any relief , exemption or credit , apart from small gift exemption .

eclr:9382

is leas iomlán gan coinníollacha ná srianta atá sa sochar atá á ghlacadh agat .

the benefit taken is an absolute interest without conditions or restrictions .

eclr:9383

is ó dhiúscróir amháin a tógadh an mhaoin a áirítear sa tuairisceán agus ní cuid de shochar níos mó atá ann .

the property included in the return was taken from only one disponer and is not part of a larger benefit .

eclr:9384

imthosca speisialta

special circumstances

eclr:9385

is féidir an cháin a íoc i tráthchodanna ar feadh treimhse níos lú ná 60 mhí i gcúinsí áirithe .

in certain circumstances , it is possible to pay the tax by instalments over a period not exceeding 60 months .

eclr:9386

Baineann sé seo le maoin ar bith nach bhfuil úinéireacht iomlán ag an tairbhí uirthi .

this applies to any property where the beneficiary does not have full and complete ownership .

eclr:9387

Baineann sé freisin más rud é gur úinéireacht iomlán ar

it also applies if the benefit is full and complete ownership of the following :

eclr:9388

mhaoin do-aistrithe é an sochar ( tailte nó teach mar shampla ) nó

property which cannot be moved ( for example , lands or a house ) or

eclr:9389

maoin inaistrithe ar mhaoin gnó nó talmhaíochta iad .

property which can be moved and is agricultural or business property

eclr:9390

is féidir leis na Coimisinéirí Ioncam deacrachtaí airgid a thógáil san áireamh le cead a thabhairt duit aon cháin dlite a chuir siar .

Revenue can consider allowing a postponement of tax due if there is hardship involved .

eclr:9391

bronntanais nó oidhreachtaí a bhfuil dáta luachála roimh an 14 Meitheamh 2010 ag baint leo

gifts or inheritances with a valuation date before 14 June 2010

eclr:9392

caithfidh tú an tuairisceán cánach a dhéanamh agus an cháin a íoc taobh istigh de ceithre mhí ó dháta na luachála .

you must complete the tax return and pay the tax within 4 months of the valuation date .

eclr:9393

is féidir é seo a dhéanamh trí fhoirm IT 38 ( pdf ) a líonadh .

you do this by completing Form IT 38 ( pdf ) .

eclr:9394

cuireann na Coimisinéirí Ioncaim Treoir maidir leis an Tuairisceán Féinmheasúnachta a líonadh ( Foirm IT 38 ) ar fáil .

Revenue provide A Guide to completing the Self Assessment Return ( Form IT 38 ) .

eclr:9395

mura mbíonn an cháin íoctha taobh istigh de 4 mhí , gearrfar ús ort .

if the tax is not paid within 4 months , interest is charged .

eclr:9396

teagmháil

contact

eclr:9397

an Chéad urlár

Ist Floor

eclr:9398

Tabhartais nó oidhreachtaí ó chéile / páirtnéir sibhialta

gifts or inheritances from a spouse or civil partner

eclr:9399

íocaíochtaí as damáistí nó cúiteamh

payments for damages or compensation

eclr:9400

sochair nach n-úsáidtear ach amháin ar mhaithe le costais leighis duine atá éagumasaithe go buan mar gheall ar thinneas coirp nó ar meabhairghalar .

benefits used only for the medical expenses of a person who is permanently incapacitated due to physical or mental illness

eclr:9401

sochair a ghlactar ar chúiseanna carthanacha nó a fhaightear ó charthanacht .

benefits taken for charitable purposes or received from a charity

eclr:9402

airgead a bhuaitear i gcrannchur , i scuaibín , i gcluiche nó ar ghealltóireacht

Winnings from a lottery , sweepstake , game , or betting

eclr:9403

tacaíocht réasúnta chun leanbh nó céile a chothabháil nó chun oideachas a chur orthu .

reasonable support for the maintenance or education of a child or spouse / civil partner .

eclr:9404

tithe , gairdíní nó réada a bhfuil fiúntas náisiúnta , eolaíochta , stairiúil nó ealaíonta ag baint leo , agus a chomhlíonann coinníollacha áirithe ( féach ‘ faoiseamh ar Mhaoin Oidhreachta ’ thíos ) .

houses , gardens or objects that are of national , scientific , historic or artistic merit and meet certain conditions ( see ' heritage Property Relief ' below ) .