{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "$id": "https://askcalculators.com/ie/inheritance-tax/schema.json",
  "title": "Inheritance and Gift Tax Planner — Ireland inputs",
  "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.",
  "type": "object",
  "properties": {
    "benefit": {
      "title": "Current taxable estate/benefit before group threshold",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 100000,
      "minimum": 0,
      "maximum": 1000000000000,
      "x-step": 0.01,
      "x-prefix": "EUR",
      "x-unit": "currency"
    },
    "previous": {
      "title": "Earlier taxable benefits aggregated in the same group (Ireland)",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 0,
      "minimum": 0,
      "maximum": 1000000000000,
      "x-step": 0.01,
      "x-prefix": "EUR",
      "x-unit": "currency"
    },
    "group": {
      "title": "Irish CAT group",
      "type": "string",
      "default": "A",
      "enum": [
        "A",
        "B",
        "C"
      ],
      "x-optionLabels": {
        "A": "Group A",
        "B": "Group B",
        "C": "Group C"
      }
    },
    "threshold": {
      "title": "US/UK verified exemption/threshold",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 0,
      "minimum": 0,
      "maximum": 1000000000000,
      "x-step": 0.01,
      "x-prefix": "EUR",
      "x-unit": "currency"
    },
    "rate": {
      "title": "US/UK verified effective rate on excess",
      "type": "number",
      "description": "Illustrative starting value; replace with your own evidence.",
      "default": 0,
      "minimum": 0,
      "maximum": 100,
      "x-step": 0.1,
      "x-unit": "percent"
    },
    "rulesConfirmed": {
      "title": "Taxable value, group/threshold and applicable reliefs verified",
      "type": "boolean",
      "default": false
    }
  },
  "required": [
    "benefit",
    "previous",
    "group",
    "threshold",
    "rate"
  ],
  "additionalProperties": false,
  "x-askcalculators": {
    "version": "20.16.0",
    "calculatorUrl": "https://askcalculators.com/ie/inheritance-tax/",
    "queryExample": "https://askcalculators.com/ie/inheritance-tax/?benefit=100000&previous=0&group=A&threshold=0&rate=0&rulesConfirmed=0",
    "migrationStatus": "new",
    "reviewStatus": "pending",
    "pageStatus": "live",
    "workStatus": "pending",
    "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."
    },
    "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."
    },
    "outputs": {
      "taxable": {
        "title": "Current benefit above remaining threshold",
        "type": "number",
        "x-format": "currency",
        "x-currency": "EUR",
        "x-digits": 2
      },
      "tax": {
        "title": "Modeled tax attributable to current benefit",
        "type": "number",
        "x-format": "currency",
        "x-currency": "EUR",
        "x-digits": 2,
        "x-primary": true
      }
    }
  }
}