I am just worried that because we are not married, the surviving partner would be left with a tax bill. In relation to the pension, if I left it to my partner, would there be a large tax bill due? So you are quite correct to worry about the surviving partner being left with the risk of an unmanageable tax bill. This is that “clause” you refer to, allowing the surviving partner to inherit the home without having to pay tax on it. The upside is that transfers to the surviving cohabitant under this section would not be subject to inheritance tax.

Source: The Irish Times February 08, 2026 22:43 UTC