CAT/gift tax thresholds

[miser]

Let's say John wants to gift a sum of money to his grandson Pat. Johns only child, his daughter, Mary, who is Pats mother, is long dead.

Assume Pat has never received a gift or inheritance from anyone before

From a gift tax/CAT perspective, can Pat use the Category A threshold when assessing his gift tax / CAT liability, or is he limited to the Category B threshold?

 

[Gordon Gekko]

The grandchild can avail of the Group A threshold if he/she is a minor (i.e. 17 or under).