Great grand child gift / inheritance tax

[Jimatwork]

What category does a disponer’s great grand child fit in to ( B or C) for CAT ( Inheritance or Gift tax) purposes ?
Thanks

 

[ClubMan]

B

CAT groups and group thresholds

This page explains thresholds, rates and aggregation rules for calculating Capital Acquisitions Tax

www.revenue.ie

The Group B threshold applies where you, the beneficiary, on the date of the gift or inheritance are:

...

a lineal ancestor or a lineal descendant of the disponer.

 

[Jimatwork]

Thanks Clubman

 

[Jimatwork]

€32,500 Category B so