Passing assets tool

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Unlike irishstatutebook.ie, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

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How it works

The passing assets tool allows you to see how much tax you are due to pay on an asset or assets you have received as an inheritance or as a gift. It will show you what assets are exempt from tax, your threshold, and any tax reliefs you are entitled to. This will depend on your relationship with the disponer and the nature of the asset.

This does not constitute as tax advice and you should always seek professional advice from a qualified tax consultant.