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Relief for certain marriage settlements (pre 1 April 1975)

This relief applies to marriage settlements made before 1 April 1975 and to an inheritance taken by a grandchild of the person giving the inheritance. The grandchild is entitled to the Group A threshold if the following conditions are met:

  • The arrangement was made before 1 April 1975.
  • The reason for the arrangement was the marriage of the parents of the person receiving the inheritance.
  • The person giving the inheritance is a grandparent of the person receiving the inheritance.
  • The parents of the person receiving the inheritance must have been entitled to a limited interest in the property.
  • Example

    In 1974, Peter’s son, Eoin, married Helen. In consideration of their marriage, Peter transferred land to Eoin for life and, on his death, to Helen for life, with remainder to their daughter, Rose. On the death of Helen, Rose will inherit the land. 

    The disponer in relation to Rose's inheritance is her grandfather, Peter. However, Rose will have a Group A threshold instead of the normal Group B threshold for a grandchild.

How to claim the relief

To claim Relief in respect of certain marriage settlements, you need to file a CAT return Form IT38 online. You must file the return through myAccount or Revenue Online Service (ROS).

Published: 23 July 2024 Print this page

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