Inheritance tax for spouse on property

[Gorteen]

If I own a house (as opposed to a property joint-owned with my spouse) which is not my primary residence, how is this viewed if I leave it to my spouse in my will?

 

[ClubMan]

Widowed person or surviving civil partner

How you are taxed if you are a widowed person or a surviving civil partner

www.revenue.ie

If your spouse or civil partner dies, you do not have to pay Capital Acquisitions Tax (CAT) on any inheritance you receive from them. You do not need to apply for this exemption.