CAT reliefs

The reliefs that cut your CAT bill

Dwelling-house, agricultural, business and favourite-nephew reliefs, the spousal exemption, foreign inheritances, gift-splitting and lifetime aggregation — with the clawback traps spelled out.

9 guides

Guides in this section

Dwelling-House Exemption: Inheriting the Family Home CAT-Free (and the 6-Year Trap) Agricultural Relief: How a €1m Farm Drops to €100,000 for CAT (and the Active-Farmer Test) Business Relief at 90%: Passing a €2m Trading Company to Your Child for €0 CAT Favourite Nephew/Niece Relief: Getting the €400,000 Group A Threshold on a Business Inheritance Gift vs Inheritance for CAT: Same 33% Rate, Different Valuation Date and the 5% Gift Credit Why a Surviving Spouse Pays €0 CAT: The Full Spousal Exemption and Where It Stops CAT on a Foreign Inheritance: When an Irish-Resident Beneficiary Owes 33% on Overseas Assets The Gift-Splitting Rule: Why Routing a Gift Through Your Spouse Can Backfire Within 3 Years Lifetime CAT Aggregation: How Three Earlier Gifts Push a €380,000 Inheritance Into Tax

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