CAT on the death of a cohabiting couple

If a couple owns a house jointly and he dies and he leaves his share of the house to her, is there an exemption from CAT?

If he owns the house in his sole name and he dies leaving the house to her, is she exempt from CAT?

I thought that in both cases, she would be a strange for CAT purposes, but this suggests otherwise:

https://www.revenue.ie/en/gains-gifts-and-inheritance/cat-exemptions/certain-transfers-qualified-cohabitants/index.aspx
Please note the title of the thread. Posts about marriage will be deleted.

Does she need to get a court order to avail of this?

And this article suggests that CAT does apply unless they qualify for Dwelling House Relief

If I die, can my cohabiting partner inherit our family house tax-free?​

If a surviving partner in a cohabiting relationship inherits the family home, they might face inheritance tax unless they qualify for an exemption based on dwelling house criteria.

Dwelling House Relief is a tax relief designed to ease the financial burden of property taxes, especially for individuals facing difficulties in fulfilling these obligations.

Check out our article to discover the requirements for qualifying for Dwelling House Relief.

OK, so the Dwelling House Relief would apply in most cases.

1) It would have to have been his only home.
2) She would have had to be living in it for at least three years
3) She could not own any other home