Republic of Ireland Law
Republic of Ireland Law Questions Answered by Experts
1. Step-children are treated the same as natural children under the Succession Act, 1965. This means that the natural son of the mother would be treated as a Group A dependent when it comes to Capital Acquisitions Tax (Inheritance Tax) upon the death of the man she married when the son was 22, even though this man is not the natural father of the son inheriting. The fact the son is a step child makes no difference to his tax treatment. he is treated like a son.