Who is in Group B
You take the Group B threshold if, on the date of the gift or inheritance, you are the person's:
- brother or sister
- nephew or niece, meaning a child of their brother or sister, or of the civil partner of their brother or sister
- grandparent or other lineal ancestor
- grandchild or other lineal descendant, unless you qualify for Group A
- parent, where you take a gift or a limited interest
A nephew or niece receiving from an aunt or uncle is in Group B. An aunt or uncle receiving from a nephew or niece is in Group C.
Two cases that can bring Group A
- A grandchild under 18 whose own parent, the child of the person giving or leaving it, has died.
- A nephew or niece who has worked in the business, on business assets only. See how much a niece or nephew can inherit.
A worked example from Revenue
In 2023, Annie inherited €34,000 from her sister. The Group B threshold was then €32,500, so she paid tax of €495 on the €1,500 above it.
On 1 March 2025, she inherited €20,000 from her grandfather. Both are in Group B, so they count together, against the threshold on the newer date.
| This inheritance | €20,000 |
|---|---|
| Earlier benefits in Group B | €34,000 |
| Group B threshold on 1 March 2025 | €40,000 |
| Taxable excess | €14,000 |
| Tax at 33% | €4,620 |
Past Group B thresholds
The threshold depends on the date of the benefit. It was €40,000 from 2 October 2024 to 6 October 2026. See all thresholds by date.