My parents gifted me their house and agricultural land - forestry. Due to sloppiness on my side (to be honest, living/working abroad and not following the Jan. 2015 changes to the agricultural relief scheme) I realise that I may face a greater than expected CAT bill in Ireland. I am wondering how how the deductions for "Right of Residence" can be made. In the registry, there is an entry for each of my parents: "The right of Xxx Xxx to reside in the dwellinghouse during his lifetime." "The right of Xxx Xxx to reside in the dwellinghouse during her lifetime. - The Revenue website states "Revenue will allow a deduction of one-tenth of the market value of the dwelling-house where there is a right of residence". Does this mean one-tenth in total or one tenth for each of of the rights? I have found one source to suggest it is for each but wondering if I am misreading this. - What is the difference between "right of residence" and "right of residence, support and maintenance"? - Finally, I assume the deduction would only apply to the dwelling house and not the adjoining land/forestry? Thanks for any help or pointers.