The estate is above the CAT threshold.
The estate has a family home or combined assets worth more than €400,000 and non-spouse beneficiaries (typically children or siblings). Inheritance tax is in play. You need to calculate it correctly, claim every available relief, and file IT38s on time.
What inheritance tax looks like in practice.
Capital Acquisitions Tax (CAT) applies to the beneficiary, not the estate. Each beneficiary is assessed against a lifetime threshold determined by their relationship to the deceased: €400,000 for children (Group A), €40,000 for siblings or nieces/nephews (Group B), €20,000 for everyone else (Group C). Above the threshold, the rate is 33%.
Since October 2024, Group A was raised from €335,000 to €400,000. This removed many simple family-home inheritances from the tax net. But Dublin property prices mean most family homes now cross €500,000, which still creates CAT exposure for children. With correct relief claims. particularly the Dwelling House Exemption. much of that exposure can be eliminated.
Four things the Complete Bundle does for you.
Calculate CAT per beneficiary
Separate calculation for each beneficiary using their specific Group threshold, prior gifts since 1991, and the 80% filing rule. Returns the exact CAT owed and whether an IT38 must be filed even when no tax is due.
Run the Dwelling House Exemption check
Tests all five Section 86 conditions including the age-65 waiver. If DHE applies, the family home passes CAT-free. On a €500,000 Dublin home inherited by a child, DHE saves €33,000; on an €800,000 home, €132,000.
Review Section 72 policies
If the deceased held a qualifying life insurance policy expressly for CAT, the proceeds pay inheritance tax without themselves being taxed. The bundle verifies whether the policy qualifies and applies the offset correctly.
Draft the Section 49 clearance letter
Before distributing to beneficiaries, the executor should request Revenue's formal clearance under Section 49 CATCA 2003. This protects the executor from personal liability for any later-discovered tax. Most personal applicants skip this; the Complete Bundle includes the pre-drafted letter.
Three expensive mistakes on CAT-liable estates.
Forgetting prior gifts. Every gift and inheritance from the same Group since 5 December 1991 counts towards the threshold. A child who received €80,000 from a parent in 2010 has only €320,000 of Group A threshold remaining in 2026. Missing this inflates the tax-free amount and triggers Revenue queries.
Assuming the family home is exempt by default. The Dwelling House Exemption has five conditions and all must be met. The most common failure is the beneficiary owning another dwelling (breaks condition 3). Buying an apartment while living with an ageing parent can destroy the exemption.
Distributing before Revenue clearance. If you distribute the estate and Revenue later discovers unpaid CAT or income tax, the executor is personally liable. The Section 49 clearance letter takes 4-8 weeks to process but is worth the wait for estates over €500,000.
The Complete Bundle is built for this case.
CAT-liable estates are exactly why the Complete Bundle exists. The €449 price is trivial against a single relief correctly claimed. DHE alone typically saves €30,000-€130,000 on a Dublin family home.
Complete Bundle
Full CAT layer: calculator per beneficiary, IT38 drafts, DHE assessment, Section 72 review, Section 49 clearance letter.
See the packPreparation Pack
Base application kit without the tax layer. Only suitable if there is no CAT exposure.
See alternative