If someone were to receive say a gift from a parent of say , €300,000 in 2007 under Category A when the threshold was €496824 , and paid no tax at the time , she has €196824 threshold left at the time , but if she were to be given a further gift / inheritance from the same parent today in 2022 for say €100,000 what is the situation then tax liability wise ? Does the threshold of €335,000 for all monies received apply or can she use up the balance of the 2007 threshold ? I'm assuming the former that she pays CAT on €65,000 but would appreciate your advice. Thank you.