Who is in Group A
You take the Group A threshold if, on the date of the gift or inheritance, you are:
- a child of the person giving or leaving it, or of their civil partner. A child includes an adopted child and a stepchild
- a child under 18 of their deceased child, or of the civil partner of their deceased child
- their foster child, in certain circumstances
- their parent, and you inherit an absolute interest on the death of your child
A parent who takes a gift, or a limited interest such as a life interest, is in Group B instead.
The threshold is a lifetime total
Everything you have received within Group A since 5 December 1991 counts together, from either parent. Your parents do not each give you a separate €420,000. See how earlier gifts and inheritances count.
A worked example from Revenue
Sarah died on 7 October 2026 and left a property worth €900,000 equally to her two children. Each child takes €450,000 and has received nothing before from either parent.
| Value of the benefit | €450,000 |
|---|---|
| Less Group A threshold | €420,000 |
| Taxable excess | €30,000 |
| Tax at 33% | €9,900 |
As each benefit is above the threshold, both children must also file an IT38 return.
Widows, widowers and surviving civil partners
If your spouse or civil partner has died and was the closer relative, you take their relationship. A widow receiving from her late husband's mother takes Group A. Revenue calls this Surviving Spouse or Surviving Civil Partner Relief, and it is mandatory.
Past Group A thresholds
The threshold depends on the date of the benefit. It was €400,000 from 2 October 2024 to 6 October 2026. See all thresholds by date.