Julie Mullan – McGrath Mullan Solicitors Dublin

Capital Acquisitions Tax (CAT) in Ireland

Julie Mullan — Fri, 15 May 2026 06:35:00 +0000

CAT is the tax on gifts and inheritances.

It applies when you inherit or receive a gift over a taxfree threshold.
The amount you can receive taxfree depends on your relationship to the giver, divided into thresholds (closest relatives get the highest threshold).
Previous gifts or inheritances in your lifetime are aggregated and taken into account.
Anything above the combined threshold is taxed at 33%.
CAT is paid by the person receiving the gift or inheritance.
Irishsituated property can be liable to CAT even if the people involved live abroad.

Some gifts or inheritances can attract tax relief, for example:

Agricultural Relief
Reduces the taxable value of qualifying farmland and buildings by 90%, if conditions are met (e.g. beneficiary is a farmer).
Business Relief
Reduces the taxable value of qualifying business assets (including shares in trading companies) by 90%.
Dwelling House Exemption
Full exemption where the beneficiary lived in the house for 3 years before the inheritance and continues to live there for 6 years after, and does not and has never owned another home.
Heritage Property Relief
Exemption or reduction for properties of national, historic, artistic or scientific importance, subject to public access and upkeep conditions.

Some gifts can be made tax free, for example:

Small Gift Exemption
You can receive up to €3,000 per year from each person completely taxfree. This does not reduce your lifetime CAT threshold.
Gifts within CAT thresholds
Gifts are taxfree until your lifetime threshold is exceeded, based on your relationship to the giver.
Spouse or Civil Partner Gifts
All gifts between spouses or civil partners are fully exempt from CAT, no matter the amount.

If you would like legal advice on gifts, inheritance or any other legal matter, please contact us here info@mcgrathmullan.ie or call us here +353 (0) 1 873 5012

Residential Tenancies (Miscellaneous Provisions) Act 2026 – and how it affects Small Landlords

Julie Mullan — Wed, 11 Mar 2026 10:05:29 +0000

Changes to Residential Tenancies took effect on 1^st March 2026, and the changes that have been introduced vary as between small and large landlords. These changes have both positive and negative consequences, but notable, as a small landlord

You retain more flexibility than larger landlords for ending a tenancy in legitimate circumstances.
You can still sell the property or use it for yourself/family under certain conditions.

A small landlord is one who owns three or fewer tenancies.

The act has introduced 2 main changes:

Duration

All new tenancies from 1 March 2026 become Tenancies of Minimum Duration (TMDs) — effectively six year rolling tenancies after the first six months.

What this means for small landlords:

You cannot terminate “without fault” during the six year period unless specific legal grounds apply.
Tenants can leave at any time with proper notice.

Valid termination grounds for small landlords include:

Genuine need to sell due to financial hardship.
Required occupation by you or an immediate family member.
Tenant breach

Rent Setting

For new tenancies beginning after 1 March 2026, a small landlord may set the initial rent at market level if the previous tenant left voluntarily or due to breach, even if previous rent was below market rate.

The Act introduces a national rent control, replacing Rent Pressure Zones.
Annual rent increases are capped at the lower of CPI or 2%, applied nationwide.

Rent may be reset to market level at the end of each six year TMD, or between tenancies if a tenant leaves voluntarily or after a breach.

If you would like help with this matter, or any legal matter, please contact us here or email us info@mcgrathmullan.ie.

Green Leases

Julie Mullan — Mon, 30 Jun 2025 06:54:04 +0000

In recent years, more and more companies are embracing ways of promoting sustainability and energy efficiency in the operation, use and management of buildings.

In Ireland, there is a growing trend towards integrating ESG (Environmental, Social, and Governance) clauses in commercial leases.

Initially, these clauses were aimed at newly built ‘A’ rated multi-occupation buildings, in which occupiers share common areas and pay service charges, but they are becoming more common in older buildings.

The following are some considerations:

Environmental Clauses (E)
- Energy Efficiency & Sustainability Requirements:
  - Landlords may require tenants to use energy-efficient systems, such as LED lighting, or to maintain minimum Building Energy Ratings (BER).
- Green Fit-Out & Refurbishments:
  - Tenants may be obliged to carry out fit-out in an environmentally responsible way, using sustainable materials and minimising waste.
- Waste & Recycling:
  - Tenants often must follow recycling protocols, reduce landfill waste, and use waste contractors that meet environmental standards.

Social Clauses (S)
- Accessibility & Inclusivity:
  - Leases may incorporate requirements for the premises to remain accessible under equality legislation (e.g., for people with disabilities).
- Community Engagement:
  - Some landlords encourage or require tenants to support local community initiatives or report on social value contributions.
- Employee Welfare Provisions:
  - Clauses might address amenities like cycling facilities, showers, or healthy workplace design.

Governance Clauses (G)
- Data Sharing & Reporting:
  - Tenants and landlords may need to share data related to energy use, emissions, and other ESG metrics for compliance or reporting purposes.

Green lease clauses are not mandatory in Ireland, yet. They an area of development and need thought and negotiation. Ideally, they are first agreed at heads of terms stage and, especially if being introduced into older buildings, should be tailored to suit the specific building, the users and the various vested company environmental charters.

Our commercial team will be happy to advise you in these matters please contact us at 01 873 5012 or info@mcgrathmullan.ie

More legal articles from McGrath Mullan:

Importance of carrying out a Planning Search before signing contracts for the purchase of a property

Julie Mullan — Mon, 24 Mar 2025 11:57:24 +0000

The Law Society Standard Conditions of Sale 2023 relating to the sale of property are very specific on Planning matters.

Under the terms of the contract, General Condition 32 states a Vendor warrants that:

during their period of ownership there has been no developments to the property for which planning permission was required or compliance with Building Regulations was required, or
if there was such a development, planning permission was obtained and all conditions were substantially complied with and that the terms of any Building Regulations have been substantially complied with, and
the Vendor is not on any actual notice of any breach or non-compliance of planning legislation or building regulations affecting the property. Matters which were made known to the Vendor when they purchased/acquired the property must be disclosed.

However, whilst this warranty is welcome, it would be extremely careless for a Purchaser to rely only on the same without carrying out a full planning search before signing contracts as a Purchaser is deemed to be on notice anything appearing on the planning register. In addition, not all Vendors will be actually aware of a breach or non-compliance with planning legislation. E.g. where the registered owner has died and the property is being sold by a legal personal or where the property is being sold by a receiver or liquidator.

For this reason, all Purchasers should ensure that they or their solicitor carries out a full planning search prior to contracts being signed. To contact one of our solicitors about this or any other matter please call us at 01 873 5012 or email us at info@mcgrathmullan.ie

Wills and a Spouse’s Legal Right Share

Julie Mullan — Tue, 04 Mar 2025 09:40:38 +0000

The Succession Act 1965 provides a spouse with some protection if they are disinherited or left less than they may have expected under a will.

Under the provisions of Section 111 of the Act, where a deceased has left a will, regardless of the terms of it, a spouse is automatically entitled to half of a deceased’s estate where there are no children and 1/3 of the estate where there are children.

In the event that a spouse is left less than the legal right share in a deceased’s will, he or she can elect to take the legal right share in place of the bequest under the will.

It may also be possible to take the family home in satisfaction of this legal right share.

The executor is obliged to inform the spouse of this entitlement and strict time limits apply. If you have any questions about a Legal Right Share please contact Julie Mullan. info@mcgrathmullan.ie

More legal articles on probate from McGrath Mullan:

Irish Grant of Probate, foreign domicile.

Julie Mullan — Fri, 21 Feb 2025 13:50:33 +0000

More and more, we are receiving inquiries from lawyers in other countries seeking assistance in extracting Grants of Probate for people who have died domiciled in other countries, but who have left assets in Ireland.

With so many ex-patriots throughout the world, this is not surprising, with holiday homes, Euro bank accounts and shares being the most common assets.

In assessing the steps involved, consideration has to be given to how the relevant country of domicile’ probate legislation compares with ours and the language of the country. Applications can be tricky, not least because resources within the Probate Office do not allow for pre-approval of applications or admissibility of, for example, an Affidavit of Law. Nonetheless, we can navigate applications successfully and quickly.

By far the most common application is from the UK, but we have also dealt with applications where the deceased died domiciled in USA, Canada, South Africa, Germany and China.

We can help in advising the applicants of the necessary legal proofs, assisting with obtaining PPS (tax) numbers for deceased persons and beneficiaries and drafting and submitting the Probate applications,

For assistance or inquiry, contact Julie Mullan, info@mcgrathmullan.ie.

Risks when buying property at auction

Julie Mullan — Sun, 16 Feb 2025 11:25:42 +0000

Our client considered buying a commercial property at auction, for use by their business. Review of the contacts and title revealed that there was a sitting tenant in the property. The tenant had accrued rights over the property. It was a requirement of their loan offer that my client would obtain vacant possession. This was not made clear by the estate agent in advertisements.

Our client, once fully informed of the risks, did not bid at the auction and later sourced an alternative suitable property to purchase.

When a successful bidder buys a property at auction, all terms and conditions are agreed when the hammer drops – in other words, there can be no renegotiation of contracts or terms after the auction, even if the buyer has not seen or taken advice on the legal documentation.

For that reason, if you are considering purchasing a property at auction, among other matters, it is essential, in advance to:

have your solicitor review the auction conditions (contracts) and the title deeds;
have a structural survey carried out;
if you intend to borrow money to finance the purchase, ensure the full loan offer is in place.

If you are considering bidding for a property at auction contact Julie Mullan for more advice, at 01 873 5012 or info@mcgrathmullan.ie

Probate and the Rights of Co-Habitants

Julie Mullan — Wed, 18 Sep 2024 07:23:27 +0000

Under the Civil Partnership and Certain Rights and Obligations of Co-Habitants Act 2010, a couple is deemed to be co-habitants when they have lived together as a couple in an “intimate and committed relationship” for in excess of five years (or 2 years if there are children of the relationship) before the date of death of one of them.

The Act provides a surviving co-habitant with an entitlement to seek maintenance against the estate of the deceased. The court may award financial provision if it believes the surviving cohabitant was financially dependent on the deceased. The court will look at every aspect of their relationship – duration, financial independence, age, etc. in coming to a decision.

Under the Act, the onus is on the surviving co-habitant to make the claim and proceedings must be brought within 6 months of the Grant of Probate/Letter of Administration issuing.

For more information on the Rights of Co-Habitants in Probate matters, please contact us at info@mcgrathmullan.ie. Thank you.

Probate: 10 Steps to Kick-Start the Administration Process

Julie Mullan — Wed, 15 May 2024 09:21:15 +0000

1. Obtain a death certificate

Without a death certificate, the process cannot begin at all. For example, any financial institution where the loved one held accounts, have to be satisfied that the account holder has died before they will disclose the value held in the account. Also, the Probate Office won’t issue a Grant of Probate/Letters of Administration unless they are satisfied the death has occurred.

2. Find the original Will

The Will is often among the deceased’s personal papers or may be with their former or current solicitor, or a family member.

3. Identify the personal representative (Executor or Administrator)

This Executor will be apparent from the terms of the Will. If there is no Will or if no Executor has been appointed or can be identified under the Will, then an Administrator has to be identified. This is governed by The Succession Act 1965 (as amended) and is usually the deceased’s next of kin. Priority is given in the following order:

the spouse or civil partner,
child,
parent,
brother or sister,
more distant relative.

4. Decide whether to appoint a Solicitor

It is up to the personal representative to decide whether to engage a solicitor to assist in carrying out the administrative work to take out a Grant of Probate/Letters of Administration or whether to engage in the ‘personal application’ process with the Probate Office directly. In making this decision, the personal representative will need to consider the size of the estate, their own ability and the time they can devote to the process. If they decide to use the ‘personal applicant’ process, they will bear full legal responsibility for the administration process. More information (including the circumstances when the ‘personal applicant’ process is not suitable) can be obtained on the Courts.ie website here: https://www.courts.ie/i-am-not-legal-practitioner

5. Make sure any house/property is properly insured

This is step often forgotten. If the deceased left a house which is now empty, it is important to notify the insurer of the change of circumstances to make sure the policy remains fully valid and up to date.

6. Identify the deceased’s assets

The following type of information would be needed:

Bank or other accounts – full account/bank details in order to obtain confirmation of bank account balances as of the date of death.
Residential or other property: a formal valuation from an Estate Agent or other valuer.
Shareholdings: copy share certificates in order to arrange valuations.
Identify personal property, such as car, jewellery, antiques, and so on; get valuations as necessary.
Details of any Insurance/life policies.
Pension details.
Joint assets:
- Identify assets in joint names.
- Check the circumstances of putting asset into joint ownership: when were they put into joint names, why and who contributed?

7. Identify any liabilities which have to be paid from the estate:

Funeral and wake expenses, and headstone costs.
Identify all debts or potential liabilities, including guarantees.
Compile any outstanding utility bills, due date for insurance payments and any local property tax liabilities.
Identify if any income tax other taxes are due (it may be necessary to obtain specific professional tax advice on this aspect).

8. Identify any beneficiaries

It is the Will that tells you who the beneficiaries are. If there is no will, the persons who are entitled to a share of a deceased’s estate is governed by the Succession Act 1965. If the deceased is survived by:

spouse/civil partner but no children: spouse/civil partner gets entire estate;
spouse/civil partner and children: spouse/civil partner gets two-thirds, one-third is divided equally between children (if a child has already died his/her children, if any, take a share);
no spouse/civil partner or children: divided equally or entirely to one parent if only one survives;
children, no spouse/civil partner: divided equally between children (as above);
brothers and sisters only: shared equally, the children of a deceased brother or sister take the share;
nieces and nephews only: divided equally between those surviving;
other relatives: divided equally between nearest equal relationship;
no relatives: the State.

9. Compile other administration information such as:

PPS number of the deceased
Name, address and PPS number of each beneficiary: any non-resident beneficiary must attend to obtaining a PPS number from the Department of Social Protection
Deceased’s former occupation
Did the deceased avail of the nursing home support scheme?
Do you have the deeds to the house? They may be needed to complete the application.
Obtain details from all beneficiaries of any prior gifts (of more than €3,000.00) or inheritances received from any source.

10. File the application

Once all of the above has been compile, the application can be prepared to submit to the Revenue Commissioners (online submission) the Probate Office (paper application).

If you would like to discuss this process in more detail with a solicitor, please feel free to contact Julie Mullan, Partner at McGrath Mullan LLP.

Transfer of the family home from sole name into joint names of both spouses 2024

Julie Mullan — Thu, 09 May 2024 08:26:06 +0000

In some cases, a family home is registered in the sole name of just one spouse. (E.g. where one spouse owned the property before the couple got married, or traditionally, many houses were in the sole name of a husband as the wife, a homemaker, was not a breadwinner and not considered for mortgage purposes.)

Aside from the benefit of providing the non-owning spouse with better security, there are many cost benefits to transferring the family home into joint names:

There are at present no taxes between spouses so there are no implications for Stamp Duty, Capital Acquisitions Tax (gift tax) or Capital Gains Tax;
No registration fees in the Land Registry or the Registry of Deeds;
No need for separate legal representation (in many legal transactions each spouses would be advised by separate solicitors)
Even if the title to the house is registered in the Registry of Deeds, the transfer will not attract compulsory registration of the deeds in the Land Registry;
If the spouses choose to register the family home as ‘Joint Tenants’, the house will pass on death to a surviving spouse automatically, without the need to take out a Grant of Probate.

Things to consider:

If there is an outstanding mortgage, you may need your lender’s consent;

Any transaction whose purpose is to defeat a creditor, could potentially be set aside by a Court.

Contact Julie Mullan if you have any questions concerning property matters such as a transfers between spouses.