{
  "id": "v20-ie-inheritance-tax",
  "version": "20.16.0",
  "name": "Inheritance and Gift Tax Planner — Ireland",
  "shortName": "Inheritance and Gift Tax Planner",
  "description": "Calculate an Irish CAT group-threshold scenario without charging tax again on earlier benefits. US estate tax and UK inheritance tax are distinct systems; their inputs must be computed separately. EUR planning view; stated limitations apply.",
  "category": "Finance",
  "categorySlug": "finance",
  "keywords": [
    "inheritance-tax",
    "ie",
    "tax-authority"
  ],
  "status": "live",
  "workStatus": "pending",
  "reviewStatus": "pending",
  "migrationStatus": "new",
  "engine": "native",
  "creator": null,
  "reviewer": null,
  "quality": {
    "availability": "live",
    "technicalReviewRecord": "/reviews/v20-ie-inheritance-tax.json",
    "qualifiedReview": "pending",
    "qualifiedReviewer": null,
    "qualifiedReviewDate": null,
    "formulaVersion": "20.16.0",
    "referenceCoverage": "references-listed",
    "releaseTestScope": "Catalog and regression checks are not a professional formula audit; consult release evidence.",
    "historicalMetadataDate": "",
    "historicalMetadataNotice": "The imported date is not evidence of a completed human review."
  },
  "notice": "Illustrative defaults are not local quotes or verified legal rules. Dated reference components and user-entered assumptions are explicitly distinguished. Professional review is pending.",
  "urls": {
    "page": "/ie/inheritance-tax/",
    "definition": "/ie/inheritance-tax/definition.json",
    "schema": "/ie/inheritance-tax/schema.json",
    "llms": "/ie/inheritance-tax/llms.txt",
    "legacyDefinition": "/ie/inheritance-tax/definition.json"
  },
  "queryExample": "https://askcalculators.com/ie/inheritance-tax/?benefit=100000&previous=0&group=A&threshold=0&rate=0&rulesConfirmed=0",
  "queryParameters": {
    "benefit": {
      "label": "Current taxable estate/benefit before group threshold",
      "type": "money",
      "required": true,
      "default": 100000
    },
    "previous": {
      "label": "Earlier taxable benefits aggregated in the same group (Ireland)",
      "type": "money",
      "required": true,
      "default": 0
    },
    "group": {
      "label": "Irish CAT group",
      "type": "select",
      "required": true,
      "default": "A"
    },
    "threshold": {
      "label": "US/UK verified exemption/threshold",
      "type": "money",
      "required": true,
      "default": 0
    },
    "rate": {
      "label": "US/UK verified effective rate on excess",
      "type": "percent",
      "required": true,
      "default": 0
    },
    "rulesConfirmed": {
      "label": "Taxable value, group/threshold and applicable reliefs verified",
      "type": "checkbox",
      "required": false,
      "default": false
    }
  },
  "inputs": [
    {
      "id": "benefit",
      "label": "Current taxable estate/benefit before group threshold",
      "type": "money",
      "defaultValue": 100000,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "EUR",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "previous",
      "label": "Earlier taxable benefits aggregated in the same group (Ireland)",
      "type": "money",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "EUR",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "group",
      "label": "Irish CAT group",
      "type": "select",
      "required": true,
      "defaultValue": "A",
      "options": [
        {
          "value": "A",
          "label": "Group A"
        },
        {
          "value": "B",
          "label": "Group B"
        },
        {
          "value": "C",
          "label": "Group C"
        }
      ]
    },
    {
      "id": "threshold",
      "label": "US/UK verified exemption/threshold",
      "type": "money",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 1000000000000,
      "step": 0.01,
      "prefix": "EUR",
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "rate",
      "label": "US/UK verified effective rate on excess",
      "type": "percent",
      "defaultValue": 0,
      "required": true,
      "min": 0,
      "max": 100,
      "step": 0.1,
      "help": "Illustrative starting value; replace with your own evidence."
    },
    {
      "id": "rulesConfirmed",
      "label": "Taxable value, group/threshold and applicable reliefs verified",
      "type": "checkbox",
      "defaultValue": false
    }
  ],
  "outputs": [
    {
      "id": "taxable",
      "label": "Current benefit above remaining threshold",
      "format": "currency",
      "digits": 2,
      "currency": "EUR"
    },
    {
      "id": "tax",
      "label": "Modeled tax attributable to current benefit",
      "format": "currency",
      "digits": 2,
      "primary": true,
      "currency": "EUR"
    }
  ],
  "formula": {
    "expression": "Ireland: [max(0, prior + current − threshold) − max(0, prior − threshold)] × CAT rate. Manual US/UK scenario: max(0, amount − entered threshold) × entered rate.",
    "note": "Inputs are converted to canonical units before evaluating this stated formula."
  },
  "examples": [
    {
      "label": "Illustrative defaults; required verification checks remain unconfirmed",
      "inputs": {
        "unitSystem": "metric",
        "benefit": 100000,
        "previous": 0,
        "group": "A",
        "threshold": 0,
        "rate": 0,
        "rulesConfirmed": false
      }
    }
  ],
  "sources": [
    {
      "label": "IE income authority",
      "url": "https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx"
    },
    {
      "label": "Revenue CAT group thresholds",
      "url": "https://www.revenue.ie/en/gains-gifts-and-inheritance/cat-thresholds-rates-and-aggregation-rules/cat-thresholds.aspx"
    }
  ],
  "publicSlug": "inheritance-tax",
  "namespace": "ie",
  "countries": [
    "us",
    "uk",
    "ie"
  ]
}