Gift tax question

Hi All,
My mother is to inherit a house and few acres of land from her aunt. Value under €100k. My mother has being minding this aunt for many years. She looks after the house and farm bits and bobs. Her aunt is mobile enough to live on her own, she has home help every day but cannot farm the land. While she lives on her own but comes to live with us after illness, operations,etc. Can my mother claim favored niece for CAT purposes? She would be well over the 15 hours with her per week. How can you prove this if need be?My mother would do the paperwork for the farm but my dad looks after the few cattle-buying/selling/cattle tests,etc. Would this matter? Mam does all the housework and washing.
Thanks!

the 15 hours a week must relate to the farmwork, no account is taken of the work at home.

If she can't claim favourite niece, maybe she could claim agricultural relief. She may have to transfer some assets from her name (or hers and your father's joint names) into your father's sole name first.

Hi Nige,
Thanks for that. I was thinking about the agri relief also but then she would need to hold on to it for 6 years or sell and buy other agri land.

Thanks anyway!