Who is in Group C
You take the Group C threshold if your relationship to the person is not covered by Group A or Group B. Revenue lists these among the people in Group C:
- uncles and aunts receiving from a nephew or niece
- grandnephews and grandnieces
- cousins
- in-laws
- friends
In-laws whose spouse has died
If your spouse or civil partner has died and was closer to the person than you are, you take your spouse's relationship rather than Group C. Revenue calls this Surviving Spouse or Surviving Civil Partner Relief, and it is mandatory.
Unmarried partners
Unmarried partners are not treated as spouses for this tax. Certain transfers to a qualified cohabitant made under a court order are exempt, including a benefit from the net estate of a deceased cohabitant. Otherwise Group C applies.
An illustration
This example is ours, not Revenue's. A friend leaves you €30,000 on 7 October 2026, and you have had no earlier benefits in Group C.
| Value of the benefit | €30,000 |
|---|---|
| Less Group C threshold | €22,000 |
| Taxable excess | €8,000 |
| Tax at 33% | €2,640 |
Past Group C thresholds
The threshold depends on the date of the benefit. It was €20,000 from 2 October 2024 to 6 October 2026. See all thresholds by date.