Just a quick reminder that when making a first registration application to the Land Registry based on possession, you will need to obtain clearance from the CAT division of Revenue. This arises under s. 62 of CATCA. The purpose of the clearance arrangement is to allow Revenue an opportunity to ascertain whether the facts of the possession are such that may have given rise to a charge to CAT or whether there may be outstanding CAT arising from the transfer of ownership of property over the years.

The clearance is required whether your application is a Form 5 (Unregistered Land) or Form 6 (Land Registry) adverse possession claim (s. 49 application). To obtain the clearance one must complete Form CA 12 which is attached here (see below). If sending it by post, it is completed in duplicate and you insert the PPS number of the applicant on the form. You must also include a full copy of your Form 5/Form 6 with the exhibits thereon. If sending by post you send to

Revenue Commissioners
Capital Acquisitions Tax Unit
9/15 Upper O’Connell Street
Dublin 1
D01 YT32.

However, there is also an option to send the CA12 together with your Form 5/6 and covering letter through ROS.

The time varies to obtain a response from Revenue but a response is normally forthcoming within 4 to 8 weeks.

There is a facility to self certify, but that is for smaller rectifications. This is through form I.T. 76 (which is attached here) and this is where the area is less than 500 square meters and the value is less than €2450 (which is for small mapping errors) or where the value of the portion (together with any other associated property) is less than €19,050 and has an area of less than five hectares. If you qualify for the self certification then you can dispense with the CA12 procedure.

Sometimes the CA12 procedure is conducted as an after thought in adverse possession cases, and it shouldn’t be. It can be front loaded and be conducted from the start. However, Revenue will only accept the duly sworn application with the Form CA12. From a practical point of view it is better to submit your Form 5/Form 6 to the Land Registry and the Revenue at the same time. Invariably the Land Registry will require the form CA12 and strictly speaking the Form 5/Form 6 should have the Form CA12 duly certified sent with it. However, in practice, as there is invariably other queries from the Land Registry with any Form 5/Form 6 application by the time the queries are returned from the Land Registry one normally will have recieved the CA12 from Revenue.

There is some further guidance from Revenue on the CA12 procedure attached here which may be useful.

See below the relevant Forms and Guidance

https://www.revenue.ie/en/gains-gifts-and-inheritance/documents/form-it76.pdf

https://www.revenue.ie/en/gains-gifts-and-inheritance/documents/form-ca12.pdf

https://www.revenue.ie/en/tax-professionals/tdm/capital-acquisitions-tax/cat-part04.pdf

Hope this helps and if you have any tax, probate or will drafting queries please email me on ckelly@hcalaw.ie.