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Amendment of Schedule 2 to Principal Act (computation of tax)
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99. (1) Schedule 2 to the Principal Act is amended in paragraph 1 of Part 1, in the definition of “group threshold”—
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(a) in paragraph (a), by the substitution of “€400,000” for “€335,000”,
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(b) in paragraph (b), by the substitution of “€40,000” for “€32,500”, and
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(c) in paragraph (c), by the substitution of “€20,000” for “€16,250”.
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(2) Subsection (1) applies to gifts and inheritances taken on or after 2 October 2024.
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