What does this calculator leave out?

It handles the group threshold, the date, the rate, earlier benefits, the small gift exemption and the exemption for spouses and civil partners. Everything below is left out, and any of these can change the result.

Reliefs

• Agricultural Relief
• Business Relief
• Favourite Nephew or Niece Relief
• Foster Child Relief, beyond suggesting the group
• Surviving Spouse or Surviving Civil Partner Relief, beyond a note. Choose the group it gives you

Exemptions

• The dwelling house exemption
• Certain inheritances taken by parents
• Certain transfers by qualified cohabitants
• Gifts and inheritances for charitable purposes
• Others on Revenue's full list of exemptions, including retirement benefits and heritage property

Credits

Credits against the tax, for Capital Gains Tax paid, double taxation and prior tax on the same event, are left out.

Other cases it does not model

• Working out your taxable value. Enter the figure after allowable debts and costs.
• Limited interests and rights of residence, which have their own valuation rules.
• A person giving a gift who also pays the tax on it, which Revenue treats as a further benefit.
• Gift splitting, where a gift is passed on within three years.
• Several benefits taken on the same day, which count as one. Add them together first.
• Where you, the person giving or the property are outside Ireland. See when CAT applies.
• Dates before 7 December 2011.