Do I pay tax on what my husband, wife or civil partner leaves me?

No. A gift or inheritance from your spouse or civil partner is exempt from Capital Acquisitions Tax.

Revenue's page on the exemption sets no upper limit.

Unmarried partners

The spouse and civil partner exemption does not extend to other partners. Group C normally applies. Certain transfers between qualified cohabitants under a court order are exempt, including a benefit from the net estate of a deceased cohabitant.

If your spouse has died and you receive from their family

You take your late spouse's relationship to that person, if they were the closer relative. A widow who receives from her late husband's mother takes Group A. See Surviving Spouse or Surviving Civil Partner Relief.

Other taxes and steps

This page is about Capital Acquisitions Tax only. Probate and the administration of an estate have their own steps, which a solicitor can explain.