2. Whether the beneficiary received any benefit whether by way of inheritance or gift since the 14th of December, 1988. Generally, the answer to the question is "no" and therefore the rates set out above apply directly to the benefit. If there has been a prior benefit, then the beneficiary has to seek legal advice as the calculation of the Capital Acquisitions Tax then payable becomes somewhat complicated.

Family Home Relief

For gifts or inheritances of the family home taken on or after 1 December 1999, CAT will no longer apply provided:

It is the principal private residence of the disponer and/or the recipient. The recipient has been living in the house for the 3 years prior to the transfer. The recipient does not have an interest in any other house, and The recipient does not dispose of the house for 6 years after the transfer.

Once the necessary Certificate is issued by the Revenue Commissioners, then an application can be lodged with the local Probate Registrar.

The length of time it takes to extract a Grant of Representation is obviously dependent on the individual circumstances of the Estate. However, generally, it takes about six to eight weeks to gather sufficient information about the Estate so that the Revenue Affidavit can be completed - this requires writing to the Deceased's Bank for Certificates of Deposit, obtaining an Auctioneer's Valuation of any property, corresponding with the various beneficiaries to obtain details of any prior benefits obtained by them and, most importantly, obtaining their R.S.I. number.

The Revenue Commissioners are now completely computerised. They have now formally indicated that unless the Revenue and Social Insurance number of the Deceased and any beneficiaries is furnished, they will not issue the necessary Certificate.

Once the Revenue Affidavit is submitted to the Revenue Commissioners, it takes approximately two months to be processed by them.

Once the Revenue Commissioners issue the Probate Certificate, all of the other necessary forms required must be lodged in the Probate Office. The length of time taken by the Probate Office to process it varies from county to county. Generally, in Kerry, it does not take more than four weeks. However, if there are complications, the documents may be queried on a number of occasions but generally a Grant should issue not later than three months after the initial application.

Therefore, the entire process of extracting a Grant generally takes about six months. Once the Grant issues, the Solicitor has the Grant noted by the various organisations - Land Registry, Bank, etc.