Parents can worry about the position of stepchildren when it comes to inheritance tax. Will stepchildren be treated differently for tax purposes from birth children? The first covers the issue of inheritance tax, the second deals with the wider issue of who has the right to inherit in the event of intestacy – ie where there is no will. And it makes no provision for stepchildren or foster children. Crucially, however, it does not include stepchildren or foster children.

Source: The Irish Times February 01, 2026 14:30 UTC