Dwelling House Exemption and CAT threshold

JMac2016

Registered User
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Simple question hopefully - if i have already benefited from the Dwelling House Exemption (CAT 10), am i still entitled to my €280k CAT exemption from parent to child for any future inheritance?

In other words, i inherited a house from my parents and have fulfilled all the conditions necassary for CAT exemption on same, i.e. living in property 3yrs prior to transfer and 6yrs post transfer.

Noting the above, can i now claim the €280k exemption on further inheritance?
 
The dwelling house exemption is an exemption ie it's exempt from CAT.

So it does not impact on the group threshold at all. So if you have not received taxable gifts before then you still have to €280k left.
 
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