Answer six short sets of questions. You'll get an estimate of the inheritance tax (CAT) and every legal relief and planning step that could cut it, based on current Revenue and Citizens Information guidance.
Why we ask: some reliefs depend on how long the owner held the farm, how they used it, and how much you've worked on it.
A nephew or niece who has worked on the farm can be treated as the owner's child, moving the threshold from €44,000 to €420,000 on the farm assets.
Revenue looks for real, regular work in the farm business: herd and milk records, payments, contractor and co-op dealings, statements from neighbours. Simply being named in the will isn't enough, and Revenue has refused claims where the work couldn't be shown.
Why we ask: CAT is charged on market value, and agricultural relief only applies to farm property. Use what each item would sell for on the valuation date. A valuer or auctioneer's figure is best.
Cash or a house left to you is taxed without the 90% relief, and it also counts against you in the 80% farmer test on the next page. If the owner is still alive, leaving non-farm assets to other family members can help on both counts.
Why we ask: to get agricultural relief, farm property must make up at least 80% of everything you own once you've received the inheritance. This is the "farmer test", and it's checked once, on the valuation date.
Why we ask: agricultural relief also has an "active farmer" test. For 6 years from the valuation date, the land must be farmed commercially by you or by someone you lease it to, and whoever farms it needs a qualification or must farm at least half their working time.
Letting land on conacre (an 11-month letting) doesn't satisfy the test. You need a written lease of at least 6 years to an active farmer. Long leases also bring income tax relief on the rent.
Why we ask: an inherited home can be fully exempt in some cases, and earlier gifts use up part of your tax-free threshold.
You entered no farmhouse on "The farm" page, so these questions don't apply. Go back and add its value if you are receiving one.
You must also not own any other house when you inherit, which comes from your answers on the "What you own" page.
Green-edged cards are already counted in your estimate. Dark green ones are open to you. Amber ones are blocked by something you entered, with what would change that. Red ones are things to watch.