If a mother wants to give 80k to her daughter and partner as a house deposit is it best to structure this as a loan to be repaid through the small gift exemption so as to reduce the CAT implications in years to com rather than just a gift now.
Or is there other things to take in to consideration before committing to this.
You will have to declare to the bank that it is a gift. Otherwise, it will impact on the amount they can borrow.
Then you have to do another agreement with your daughter and she can pay it off through gift exemption each year (you can also give him €6k a year). Agree 100% with Brendan though, you want an agreement there if they break up.