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4 Information Records
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Inheritance tax in Ireland
Inheritance Tax in Ireland is charged on taxable inheritances taken on or after 1 April, 1975. An inheritance is a gratuitous benefit taken on a death and a gift is a gratuitous benefit taken otherwise than on a death.
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Inheritance tax in Northern Ireland
When a person dies Inheritance tax (IHT) becomes due on their estate. Some lifetime gifts are treated as chargeable transfers but most are ignored providing the donor survives for seven years after the gift.
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Widows pension in Ireland
Widow's or Widower's Contributory Pension in Ireland is a social insurance payment for both men and women. I t is not means-tested. Entitlement is not affected by any other income you may have such as earnings, an occupational pension or a pension from your late spouse's employment.
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Widows pension in Northern Ireland
Widow's Pension is payable to childless widows aged 45 or over when their husband died. This pension is payable to widows whose late husband died before 9/4/2001. Widow's Pension is also payable to widows with children when their Widowed Mother's Allowance ends. There are various rates of pension payable.
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