CAT question relating to gift in 2003

K Selig

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This is for a friend who can barely use a mobile let along the internet.

If a father gifted his son the proceeds of the sale of a small site on his PPR in 2003 CAT wouldn't have been payable as the amount was under the CAT parent/sibling threshold, however what we need to figure out is whether the amount in question even comes out of the CAT threshold of the time?

For example if the gift was worth 100k and the threshold was 300k (for ease of illustration) was 100k of the CAT threshold used up at this time, or did it remain untouched?

Thanks in advance for any help :)
 
The thresholds are life time and cumulative so yes, 100k is used up, u might check on revenue.ie when the current accumulation date started, I cant remember
 
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