Inheritance Rules: Love vs. Bloodlines

On today’s show, Niall is joined by James and Sheila Sexton to discuss a campaign that’s challenging Ireland’s inheritance tax laws.

Under the current system, children can inherit up to €400,000 tax-free from their parents, while siblings, nieces, nephews, grandchildren, and others are restricted to much smaller thresholds—€40,000 or €20,000 depending on the relationship. For citizens without children, this creates a stark inequality: they cannot use the generous Group A allowance and face heavy tax penalties if they wish to leave their estate to loved ones outside the immediate family.

James Sexton argues this is discriminatory against childless citizens and those who simply want to pass on their assets to someone other than a spouse or child. Alongside Sheila, he is part of EDIT, a campaign group fighting to reform inheritance tax law and bring fairness to the system.

Niall explores the issue with the Sextons:

Why does the current law disadvantage childless people?

What changes are they calling for?

How far has their campaign reached in the political arena?

And most importantly—should the rules around inheritance be based on family ties at all?

Tune in for a lively and important conversation on equality, fairness, and the future of inheritance tax in Ireland.