Co-Habiting Couples FAQ

Did you know that assets passing on death between married couples or civil partners are exempt from Inheritance Tax?
BUT this exemption only applies in the case of “legal spouses” and same sex registered civil partners.
All other couples including co-habiting couples are treated as strangers and subject to inheritance tax at
33% for Inheritance Tax purposes.

On the death of a non-married partner, Inheritance Tax will be payable on the total value of all assets,
regardless of how long the couple have lived together. Where a ‘co-habiting partner’ inherits assets, the
Group 3 threshold of just €16,250 applies and could easily be exceeded.
So, what does this mean?

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