If you are a non-dom and resident in Ireland for 5 years or less then CAT doesn't apply.
"For non-domiciled individuals, a special statutory relief is provided in the context of CAT. It provides that although they may be tax resident in a given year for income or capital gains tax purposes, that they will only be treated as tax resident for CAT purposes where they have been tax resident for the five previous tax years, prior to the year of assessment in which the gift or inheritance arises. This effectively gives them a five year window without coming within the charge to CAT."
John Gill, Mattheson