Gift tax exemptions?

Izoard

Registered User
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In addition to taking advantage of the €3K annual threshold, could a grand parent pay school/college fees on the basis of Revenue's exemption language below, without a tax implication?

Additionally, what would constitute "support, maintenance and education...as part of normal expenditure"?

"payments for support, maintenance and education of members of the family which are part of normal expenditure"*

* This is from revenue form CAT1 - can't link due to my "junior poster" status...
 
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