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(Office is directly across the road from the Lidl supermarket in the centre of Terenure village.)

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The Firm

David R Fowler Solicitors

We are a newly established firm of Solicitors and deeply passionate about what we do and the services we provide, to you, our client.

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David R Fowler Solicitors act for private clients in residential property matters & for business clients in all aspects of commercial property transactions.

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Capital Aquistions Tax Thresholds

Capital acquisitions tax rates and thresholds

Rate of tax


The standard rate of tax is 33% on all gifts and inheritances after 5 December 2012.


Tax-free thresholds

Gifts and inheritances can be received tax-free up to a certain amount or threshold. The tax-free amount or threshold depends on your relationship to the person giving the benefit.


There are three different categories and each group has a threshold that applies to the total benefits you have received in that category since 5 December 1991.


The tax-free thresholds that apply to gifts and inheritances taken after 12th October 2016 are therefore as follows:


  • Group A - €310,000 :   This group applies where the beneficiary is a child (including adopted child, step-child and certain foster children) or minor child of a deceased child of the disponer. Parents can also fall within this threshold where they take an inheritance of an absolute interest from a child.


  • Group B - €32,500:  This applies where the beneficiary is a brother, sister,  niece, nephew or lineal ancestor or lineal descendant of the disponer.


  • Group C - €16,250: This applies to all other cases



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What our Clients Say

"Dear David, Many thanks for your expertise, helpfulness and on the excellent service from your staff that we received on all our dealings buying our first home. We have no hesitation in referring your office and services to our family, friends and business aquaintances alike and have done so already. With much appreciation for all the help we h..."

Vanessa Ryan (nee Lewis)

The Firm

We are a very experienced firm of Solicitors and deeply passionate about what we do and the services we provide, to you, our client. We pride ourselves in achieving the very best for our clients, delivered through our commitment, expertise & honesty.

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