1. CGT - payable by the person making the gift. 20% on deemed gain, with an annual exemption of €1270.00
2. CAT - payable by the person getting the gift. Exemption your accountant referred to is €24,841 - the maximum one person can get a gift of/inherit from a non relative during ones lifetime, before paying tax @ 20%. Small gift exemption of 3k also applies. If gifting to a couple, i think they can claim each - but check with your accountant
3. Stamp duty - payable by the person getting the gift, based on value of the site
That's all i think