The Revenue have published Capital Acquisitions Tax Group Thresholds for gifts and inheritances received in 2010.
The Thresholds are adjusted annually in line with inflation. The 2010 Thresholds are as follows:
Group A €414,799. This applies to gifts & inheritances from a parent.
Group B €41,481. This applies to gifts & inheritances received from a brother, sister, aunt or uncle, niece or nephew, grandparent and most other close relatives.
Group C €20,740. This applies to to all gifts & inheritances not covered by Groups A and B.