I have always felt the Irish income tax system is unfair by providing married tax credits etc but this seems to carry through on death . From reading ARF documentation it seems that if an ARF dies without a spouse or child the ARF is taxed at individuals marginal rate of tax and then the balance is liable to CAT. Eg I die single with an ARF of 1 million , the government automatically take 410k and say i leave the remainder to niece they take an addition 33% in CAT. Is my reading on this correct?