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Surviving Spouse or Surviving Civil Partner Relief

This relief applies where:

  • on the date of the gift or inheritance, your spouse or civil partner is deceased
  • you receive a gift or inheritance from a disponer who was related to your spouse or civil partner
  • and
  • at the time of your spouse’s or civil partner’s death, they were of nearer relationship to the disponer than you are.

Where the relief applies, you will be regarded as having the same relationship to the disponer as your spouse or civil partner had.  In effect, you take the place of your deceased spouse or civil partner for Capital Acquisitions Tax (CAT) purposes. 

Surviving Spouse or Surviving Civil Partner Relief is mandatory. This means that If you have used up your Group A or B threshold, you cannot elect to take the Group C threshold.

  • Example 1

    Patricia is the widow of Martin and receives a gift of €50,000 from Martin’s mother, Alice. Martin and Alice are of nearer relationship than Patricia and Alice. As the surviving spouse of Martin, Patricia is treated as having the same relationship to Alice as Martin for CAT purposes.The Group A threshold will therefore apply. 

    Patricia had already received an aggregable benefit of €500,000 from her father in 2010. As Patricia has already used up her Group A threshold, she is taxable in full on the gift of €50,000 received from Martin’s mother, Alice. Patricia cannot elect to be treated as a stranger in blood and take the Group C threshold.       

  • Example 2

    Susan is the surviving civil partner of Laura and inherits a house valued at €200,000 from Laura’s uncle, George. Laura and George are of nearer relationship than Susan and George. As the surviving civil partner of Laura, Susan is treated as having the same relationship to George as Laura for CAT purposes. The Group B threshold will therefore apply. 

    If Susan had already used up her Group B threshold, she could not elect to take the Group C threshold. 

How to claim the relief

To claim the Surviving Spouse or Surviving Civil Partner Relief 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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