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Everything below is set up for you by your own senior advisor.
Or Freephone 1800 808 808 and a senior advisor takes it from there.
The €3,000 small gift exemption used every year, the new Capital Acquisitions Tax thresholds used well, and a Section 73 plan to pay any gift tax. Planned by a senior advisor around what you can afford to give.
Two minutes online. Tell us who you want to help and a senior advisor is in touch with a gifting plan.
Tax relief, contribution limits and the right plan differ between the three.
Stored securely, never sold. Used only to come back to you about your request.
A confirmation email is on its way to you, and a senior financial advisor is reviewing what you sent and will be in touch. Want to get ahead in the diary? Book your discovery call, or Freephone 1800 808 808.
Revenue lets anyone receive gifts worth up to €3,000 from any one person in a calendar year with no Capital Acquisitions Tax. It applies per giver and per receiver, every year, and it does not use up the receiver's lifetime threshold.
That adds up. Two parents can give a child €6,000 a year. Two parents can give €12,000 a year to a son or daughter and their partner. Two grandparents giving €3,000 each to four grandchildren pass on €24,000 a year, and €240,000 over ten years, without touching a threshold.
Each threshold covers everything you receive within that group since 5 December 1991. Above it, CAT is charged at 33%. Budget 2027 raised all three for gifts and inheritances taken on or after 7 October 2026.
| Group | Who it covers | Threshold now | Before |
|---|---|---|---|
| A | A child receiving from a parent, including stepchildren and adopted children | €420,000 | €400,000 |
| B | Brothers, sisters, nieces, nephews, grandparents and grandchildren | €44,000 | €40,000 |
| C | Anyone else | €22,000 | €20,000 |
The right gift is one you will never need back. We start with a cash flow forecast of your own retirement, so you can see what you can give without putting your income at risk. Then we set the yearly gifts, the larger gifts and the timing.
The plan uses the small gift exemption every year, the receiver's group threshold for larger gifts, and the exemption for normal and reasonable support of your own children. Money can go to the child direct, into savings in their name or into a bare trust.
Where a gift will go over the receiver's threshold, a Section 73 policy builds the money to pay the tax. You pay into a Revenue approved savings policy every year for at least eight years. Proceeds used to pay gift tax on your gifts are exempt from CAT themselves.
Any proceeds not used for the tax are treated as a gift and taxed. We compare the providers that offer these policies and size the plan to the tax you expect. Our Section 73 page has the detail.
The form on this page: children, grandchildren, nieces or nephews, and roughly what you have in mind.
A forecast of your own money to age 100, so every gift is one you can afford.
Yearly gifts, larger gifts and the threshold each one uses, in figures.
Savings plans, bare trusts or Section 73 policies arranged with the provider.
Gifts timed to each calendar year and the plan updated as thresholds change.
We (Richie and Nickey) received excellent pension advice that was clear, honest, and tailored to my situation. Everything was explained in a way we could easily understand, and we felt confident making decisions about my future. Highly professional service and very reassuring throughout the process.
They made setting up a company pension on a deadline extremely easy and stress free. You can tell they understand the products inside out. Very approachable, great availability for support with instant and clear answers.
True Wealth was super efficient in locating my UK pension. They were very professional and responsive in dealing with the relevant pension organization. I would highly recommend True Wealth.
Thank you for the several calls to advise me. Great client attention! Eimear is fantastic! I had my pension sorted and a few insurances arranged. All the best.
Excellent service. Always there if I had any questions, would recommend without hesitation. A 5 star service. Thank you everyone.
Straight answers with the figures. If yours is not here, a senior advisor answers it in your review.
You can receive gifts worth up to €3,000 from any one person in a calendar year without paying CAT. Gifts within the exemption do not reduce your lifetime group threshold.
Yes. The exemption applies to each giver, so two parents can give a child €6,000 a year with no CAT.
A grandchild receiving from a grandparent is in Group B, with a threshold of €44,000 from 7 October 2026. A grandchild under 18 whose parent has died can use Group A. The €3,000 small gift exemption applies on top.
Normal and reasonable payments for the support, maintenance or education of your child under 18, or under 25 and in full-time education, are exempt from CAT.
CAT is charged at 33% on the amount above the threshold.
Budget 2027 raised them for gifts and inheritances taken on or after 7 October 2026: Group A to €420,000, Group B to €44,000 and Group C to €22,000.
Checked 7 October 2026.
Warning: The value of your investment may go down as well as up.
Warning: If you invest in this product you may lose some or all of the money you invest.
Warning: Past performance is not a reliable guide to future performance.
Two minutes online, then a senior advisor is in touch with a gifting plan built around you.