Inheritance Tax: Unfair, Outdated, and Hurting Childless Citizens in Ireland

If you do not have children and want to leave an inheritance, the Irish tax system discriminates against you.

EDIT - End Discrimination in Inheritance Tax - is campaigning for equality.

"Because I do not have children, revenue will be one of the main beneficiaries of my modest estate when I die."

-Rose, Dublin

Discriminatory Tax Thresholds

In Ireland, inheritance tax (officially called Capital Acquisitions Tax or CAT) hits hardest

when you do not have direct descendents.

The tax is assessed based on the relationship between the giver (disponer) and the recipient (beneficiary).

A parent can leave assets up to the value of €400,000 tax-free to a child.

A person can leave only €40,000 tax-free to a niece, nephew, sibling, or grandchild.

€20,000 can be left tax-free to a partner (not married), a close friend or a caregiver.

Ireland's Capital Acquisitions Tax (CAT) applies wildly different standards based on family status.

Why It’s Unfair:

• The assets of people without children are being disproportionately taxed
• It does not ensure equality before the law
• It treats close relationships as if they don’t matter
• It doesn’t reflect modern Irish families

How You Can Help:

We’re not asking for special treatment — just fairness. Everyone deserves the chance to

pass on a home or a legacy without punishing tax bills.

• Sign the Petition – Join thousands calling for change.

• Write to Your TD – Use our simple letter tool.

• Share Your Story – Help others understand the impact.