threseholds (Group B): collective or individual?

Hi,
This may seem like a simple question, but i cannot make out for certain the answer from the revenue dot ie website.

From the thresholds listed
in revenue dot ie

The group B threshold for Niece/nephew is 33,500euro. But is this per individual aunt/uncle or as a collective?

For example,
- Uncle A leave niece A a sum of 33,500euro. The whole thresehold is used up and there is no tax liability.
- Now subsequently Uncle B dies and leave niece A a sum of 10k (or whatever).

Question: Does the inheritance from Uncle A and Uncle B both have an individual threshold of 33500e. Or has it all been used for Uncle A, and now there is a full tax liability due on that from Uncle B?

I hope that makes sense, and appreciate if anyone can answer or better still point to me on the revenue dot ie site where it says that.

Kind regards,
Kat

The threshold is the maximum that an individual can get as gifts or inheritances from any number of people in category B

in the case you outline the inheritance from uncle B will be subject to CAT.

Thanks

Thanks Huskerdu, for such a fast a clear response. Very much apprecicated. Kind regards, Kat