Form CA12: CAT Certificate of Discharge (Ireland)

What is Form CA12 (CAT certificate of discharge, s.62(2))?

When someone applies to the Property Registration Authority to be registered as owner of land on the basis of possession (often called adverse possession or squatter's title), the land can't be registered to them until Revenue certifies that it hasn't become charged with gift or inheritance tax. That's the rule in section 62(2) of the Capital Acquisitions Tax Consolidation Act 2003.

Form CA12 asks Revenue for that certificate. It names the applicant, the people shown on the folio as the current registered owners and the date they were registered, the property itself in a table of up to seven parcels, and the period the declaration covers. That period runs from the owner's registration date, or 28 February 1974 if that's later, to the date of the application.

FileIt walks you through the form, puts the PPSN and dates into their boxes, and prints everything onto Revenue's own two-page PDF. You print two copies, sign them, and send them with a copy of your Form 5 application. FileIt doesn't send anything for you.

Who fills it: The applicant for registration by possession, or their solicitor
Law: Section 62(2), Capital Acquisitions Tax Consolidation Act 2003
Sent to: Revenue, Capital Acquisitions Tax, 9/15 Upper O'Connell Street, Dublin 1, D01 YT32
Copies: Submitted in duplicate
Attach: A copy of Form 5 of the Land Registration Rules 1972
Signatures: The applicant or their agent signs the declaration

Who needs to fill out Form CA12 (CAT certificate of discharge, s.62(2))?

Anyone applying to be registered as owner of land in Ireland on the basis of possession.
Solicitors handling an adverse possession application for a client.
Families who have farmed or occupied land for years while the folio still shows a long-dead relative as owner.

When to use Form CA12 (CAT certificate of discharge, s.62(2))

Alongside an application to the Property Registration Authority based on possession, using Form 5 of the Land Registration Rules 1972.
When the Land Registry asks for Revenue's section 62(2) certificate before completing a registration.

What you need before you start

The applicant's PPSN, name and address with Eircode.
The names and addresses of the current registered owners, from the folio, and the date they were registered.
For each parcel: town or county, townland or street, folio number if registered, the rated occupier and the acreage.
The start and end dates of the period you're declaring for.
Who Revenue should send the certificate to, and any agent's reference.
A copy of your Form 5 to attach.

What’s on Form CA12 (CAT certificate of discharge, s.62(2))

The 2021 edition has 2 pages. FileIt asks for it in 11 parts, and it is signed by Applicant (or agent):

ApplicantApplicant (or agent)
Current registered owner(s)Applicant (or agent)
Where to return the certificateApplicant (or agent)
Property 1Applicant (or agent)
Property 2Applicant (or agent)
Property 3Applicant (or agent)
Property 4Applicant (or agent)
Property 5Applicant (or agent)
Property 6Applicant (or agent)
Property 7Applicant (or agent)
DeclarationApplicant (or agent)

How to fill out Form CA12 (CAT certificate of discharge, s.62(2)), step by step

1 Applicant

Give the PPSN, name and address of the person applying to be registered.

2 Registered owners

Copy the names and addresses of up to two current registered owners from the folio, and the date as of which they were registered.

3 Return address

Name the person the certificate should go back to, usually the applicant's solicitor, with their reference.

4 The property

Describe each parcel on its own row of the table on page 2: up to seven. Switch on more rows as you need them.

5 Declaration

Give the period the declaration covers and the date. The applicant or their agent signs once it's printed. The certificate section underneath is for Revenue.

Common mistakes to avoid

Sending a single copy. The form asks for it in duplicate.
Forgetting the copy of Form 5 that the declaration refers to.
Starting the period before the owner's registration date, or before 28 February 1974.
Leaving out the folio number for land that is registered.
Filling in the 'For official use only' certificate section.

After you fill it out

Print two copies, have the applicant or their agent sign and date both, and attach a copy of the Form 5.

Send them to Revenue's Capital Acquisitions Tax office at the address on page 2.

When the certificate comes back, give it to the Property Registration Authority with the registration application.

Keep the filled form and the certificate together in FileIt.

Fill out Form CA12 (CAT certificate of discharge, s.62(2)) online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 46 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Office of the Revenue Commissioners (Revenue) form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Form CA12 (CAT certificate of discharge, s.62(2)) now — it’s free

Form CA12 (CAT certificate of discharge, s.62(2)): frequently asked questions

What is a section 62(2) certificate?

It's Revenue's certificate that, on the facts given, the property didn't become charged with gift or inheritance tax (including probate tax) during the relevant period, or that any such charge has been or will be discharged. The Land Registry needs it before registering ownership based on possession.

What period does the declaration cover?

According to the notes on the form, it runs from the date the current registered owner was registered, or 28 February 1974 if that's later, until the registration date of the present application.

Can my solicitor sign it?

Yes. The form is signed by the applicant or by their agent.

How many properties can one form cover?

The table on page 2 has seven rows, one per parcel.

Who do I contact with questions?

Revenue's Capital Acquisitions Tax office at 9/15 Upper O'Connell Street, Dublin 1, phone 01 738 3673, as printed on the form.

Official sources

Blank form (PDF), published by Office of the Revenue Commissioners (Revenue): https://www.revenue.ie/en/gains-gifts-and-inheritance/documents/form-ca12.pdf
Official instructions and guidance: https://www.revenue.ie/en/gains-gifts-and-inheritance/index.aspx
Edition shown on this page: Form C.A.12 Edition 2021 (RPC014981_EN_WB_L_1) (checked 2026-10-19).

FileIt is not affiliated with or endorsed by Office of the Revenue Commissioners (Revenue) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.