Office of the Revenue Commissioners (Revenue) Edition Form C.A.6, Edition 2019 (RPC012150_EN_WB_L_3) 2 pages

Form C.A.6: Capital Acquisitions Tax schedule of lands and buildings

Revenue's two-page schedule that describes each piece of Irish land or building in a gift or inheritance for Capital Acquisitions Tax.

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Form CA6 (CAT schedule of lands and buildings) · Capital Acquisitions Tax: Schedule of lands and buildings (Form C.A.6)
The official Office of the Revenue Commissioners (Revenue) form, edition Form C.A.6, Edition 2019 (RPC012150_EN_WB_L_3) — blank
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Form CA6 (CAT schedule of lands and buildings) (2019) Capital Acquisitions Tax: Schedule of lands and buildings (Form C.A.6) — page 1 of 2
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Form CA6 (CAT schedule of lands and buildings) (2019) Capital Acquisitions Tax: Schedule of lands and buildings (Form C.A.6) — page 2 of 2
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Fill this form online Blank PDF from Office of the Revenue Commissioners (Revenue)

What is Form CA6 (CAT schedule of lands and buildings)?

Capital Acquisitions Tax (CAT) is the Irish tax on gifts and inheritances. When the property passing includes land or buildings, Revenue's Form C.A.6 sets out the details of each property: where it is, whether it is land (agricultural, development, mixed or a single site) or buildings (residential, commercial, agricultural or mixed), its area in hectares, whether it is leasehold or registered land, and its estimated market value.

Page 1 identifies the disponer (the person who made the gift or from whom the inheritance comes), the date of death if it is an inheritance, the date the property is to be valued, and the agent filing it. Page 2 is the property table, with questions about any milk quota or timber and whether the values are backed by a professional valuation. Revenue's guide to the Inland Revenue Affidavit (Form CA24) lists the CA6 as a related form.

FileIt places the disponer's and agent's details on page 1, ticks the property-type boxes on page 2 and checks that every answer fits the small boxes of the sideways property table before printing Revenue's own PDF.

Who fills it
The accountable person or their agent (usually a solicitor or accountant)
Used for
Irish land and buildings in a gift or inheritance (Capital Acquisitions Tax)
Properties per form
3 (use more forms for more)
Pages
2 (page 2 is a landscape table)
Signature
The agent signs by hand
Edition
Form C.A.6, Edition 2019

Who needs to fill out Form CA6 (CAT schedule of lands and buildings)?

  • Executors and administrators dealing with an estate that includes Irish land or buildings.
  • People receiving a gift or inheritance of land, a farm or a building who must describe it for CAT.
  • Solicitors and accountants filing CAT papers for a client.

When to use Form CA6 (CAT schedule of lands and buildings)

  • When Revenue asks for a schedule of the lands and buildings in a gift or inheritance.
  • Alongside the Capital Acquisitions Tax return or Inland Revenue Affidavit the schedule supports.

What you need before you start

  • The disponer's PPSN, name, address and, for an inheritance, the date of death.
  • The valuation date of the gift or inheritance.
  • For each property: county, city or town, townland or street address, electoral division or ward, area in hectares.
  • Lease details (date and term) for leasehold property, or the Land Registry folio number for registered land.
  • An estimated market value for each property, and a professional valuation if you have one.
  • Your agent's name, address, reference, code and phone number, if an agent is acting.

What’s on Form CA6 (CAT schedule of lands and buildings)

The 2019 edition has 2 pages. FileIt asks for it in 6 parts:

  1. The disponerAccountable person or agent
  2. AgentAccountable person or agent
  3. Milk quota, timber and valuationAccountable person or agent
  4. Property 1Accountable person or agent
  5. Property 2Accountable person or agent
  6. Property 3Accountable person or agent

How to fill out Form CA6 (CAT schedule of lands and buildings), step by step

1 The disponer and dates

Give the disponer's PPSN, name and address, the date of death for an inheritance, and the date on which the property is to be valued.

2 Agent

If a solicitor or accountant is acting, give their name, address, reference, code and phone number. They sign in the Agent's signature box.

3 Milk quota, timber and valuation

Say which item, if any, has a super levy milk quota attached and how many litres, and which item's lands consist of trees or underwood (their value includes the trees). Say whether the values are supported by a professional valuation.

4 The property table

For each property give the county, city or town, the townland or street and the electoral division, tick the type of land and / or buildings, then give the area in hectares, the lease or folio details and the estimated market value in euro.

Common mistakes to avoid

  • Leaving the value of trees out of timber land. The form says the value of the lands should include the trees and underwood.
  • Using a value at the wrong date. Value each property at the valuation date given on page 1.
  • Filling in the shaded official-use columns. They are for the Valuation Office.
  • Squeezing more than three properties onto one form. Use another CA6 for the rest.

After you fill it out

Download the PDF, write the disponer's PPSN in the boxes at the top of page 2, and have the agent sign page 1.

Attach it to the CAT return or affidavit it belongs to, with any professional valuation.

Keep the copy in your FileIt vault with the estate or gift papers.

Fill out Form CA6 (CAT schedule of lands and buildings) online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 47 fields in all. Your answers save as you go.
  3. 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.
  4. 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.

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 CA6 (CAT schedule of lands and buildings) now — it’s free

Form CA6 (CAT schedule of lands and buildings): frequently asked questions

What is Form CA6?

Revenue's Capital Acquisitions Tax schedule of lands and buildings: a list of the Irish land and buildings in a gift or inheritance, with their location, type, area, tenure and estimated market value.

Who is the disponer?

The person who makes the gift, or from whom the inheritance comes.

What's the valuation date?

The date on which the gift or inheritance is valued for CAT. The form asks for it on page 1, and every value in the table should be at that date.

Does the milk quota question still apply?

Only if a super levy milk quota is attached to the property. The EU milk quota system ended in 2015, so it is usually left blank.

Do I need a professional valuation?

The form asks whether the estimated values are supported by one.

Does FileIt file the schedule?

No. FileIt fills the official form. You or your agent sign it and send it with the CAT papers.

Official sources

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 2026-10-25.

Fill out Form CA6 (CAT schedule of lands and buildings) online