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by com.decisionscalc
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ireland inheritance gift tax

ireland_inheritance_gift_tax
Read-only

Ireland: Capital Acquisitions Tax (CAT) on a gift or inheritance: group threshold by relationship (A child €420,000, B sibling/niece/nephew/grandchild/parent €44,000, C everyone else €22,000 from 7 October 2026; €400,000/€40,000/€20,000 before), 33% above the unused threshold after earlier benefits in the same group since 5 December 1991, the €3,000 small gift exemption, whether an IT38 return is needed (above 80% of the threshold) and the 31 October pay-and-file date. Spouses and civil partners are exempt; reliefs (dwelling house, agricultural, business, favourite nephew) are not applied.

Tool call template

Replace each placeholder with a value matching the input schema. Only required parameters are included; add optional parameters as needed.

{
  "id": 1,
  "jsonrpc": "2.0",
  "method": "tools/call",
  "params": {
    "arguments": {
      "group": "<group>",
      "value": "<value>",
      "date": "<date>"
    },
    "name": "ireland_inheritance_gift_tax"
  }
}

Input Schema

NameRequiredDescriptionDefault
dateYesDate of the gift or inheritance YYYY-MM-DD (decides the threshold)
kindNoGift (during life) or inheritance (on death)
groupYesGroup by relationship to the person giving: A = child, B = parent/brother/sister/niece/nephew/grandparent/grandchild, C = anyone else
valueYesMarket value received, less debts and costs paid by you, EUR
priorInGroupNoTaxable value of earlier gifts/inheritances received in the same group since 5 December 1991, EUR (default 0)

Schema Changelog

Changes observed during successful MCP inspections.

  1. Added

TDQS

A4.3/5.0
Behavior4/5

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

Annotations already establish a safe read-only, closed-world computation, and the description adds the substantive business rules: 33% on the amount above the unused threshold, cumulative benefits in the same group back to 5 December 1991, the €3,000 exemption, and the 80%-of-threshold IT38 trigger. It does not state how the small gift exemption interacts with the threshold arithmetic or what the numeric output looks like, leaving minor ambiguity.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Conciseness4/5

Is the description appropriately sized, front-loaded, and free of redundancy?

Dense but front-loaded: the tax, the rates, the exemption and the filing consequence arrive in that order with no filler. The single long sentence with stacked parentheticals (threshold amounts, date cut-off) is slightly hard to parse but every clause carries substantive information.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Completeness4/5

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

For a 5-parameter read-only calculator with full schema coverage and no output schema, the description supplies the complete rate structure, exemptions, and the practical consequences (IT38 obligation, 31 October pay-and-file). Only the shape of the returned result and the treatment of sub-threshold values are left implicit.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Parameters4/5

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema coverage is 100%, so baseline is 3; the description earns above that by giving the actual euro thresholds per group and by explaining that the date selects the threshold regime (pre/post 7 October 2026) and that priorInGroup accumulates benefits since 5 December 1991. This meaningfully reinforces the group and priorInGroup parameters rather than restating them.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Purpose5/5

Does the description clearly state what the tool does and how it differs from similar tools?

The description names a specific verb+resource: computing Irish Capital Acquisitions Tax on a gift or inheritance, and enumerates the exact outputs (threshold, 33% rate, small gift exemption, IT38 flag, filing date). It is clearly distinguishable from siblings such as ireland_capital_gains_tax or ireland_landlord_rental_tax.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Usage Guidelines4/5

Does the description explain when to use this tool, when not to, or what alternatives exist?

Scope boundaries are explicit: spouses/civil partners are exempt and reliefs (dwelling house, agricultural, business, favourite nephew) are not applied, which tells the agent when this tool is not sufficient. It stops short of naming an alternative tool for those relief cases, so no explicit routing.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.

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