CAT on multiple gifts via different individuals

I

inkpot

Registered User
Messages
14
Hello

I understand that you do not pay CAT on a gift with a value of €3,000 or less from any one person in any one calendar year.

Does this mean however, if person A wants to gift B more than 3k in a year, they could gift other 3k amounts to C, D etc. who in turn gift the same amount to B in the same year, that no CAT liability arises?

Thanks
 
Related but off the wall.

Would tips in restaurants be considered as gifts as they are not obligatory and therefore officially not taxable.
 
peemac said:
Related but off the wall.

Would tips in restaurants be considered as gifts as they are not obligatory and therefore officially not taxable.
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Tips are taxable income. I doubt anyone ever declares them and I'm sure revenue has more important things to chase but officially, they should be included on a tax return.
 
Ciru75 said:
Tips are taxable income. I doubt anyone ever declares them and I'm sure revenue has more important things to chase but officially, they should be included on a tax return.
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They're taxable and if the employer has a hand in allocating them among and paying them to staff, they must be subject to PAYE/PRSI deductions at source.
 
You have a lifetime gift exemption too from strangers of appropriately €18,500 which you can use for anything over 3k
 
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