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Practical Applications of the Small Gift Allowance:

Adult children can financially assist their parents by each gifting them €3,000 per annum. This will not be included against their Group 2 threshold.
The most common use of the allowance is for grandparents, parents, aunts and uncles to gift money to children on an annual basis. Gifts can be accumulated by a child to meet future expenditure like education or for a deposit on the purchase of a house. Both parents could gift €3,000 each to their child and also their child’s partner, so a gift of €12,000 can be given by 2 parents to their child and his/her partner in any calendar year.
It can be used as part of an Estate Planning process to reduce future inheritance tax liabilities for children and grandchildren.