Irish Independent: Are there tax implications if we give apartment to our son rent free?

According to CEO of Taxback.com Joanna Murphy, capital acquisitions tax (CAT) is a tax that imposes a charge on individuals who receive a gift or inheritance where the value of the gift or inheritance exceeds the individual’s lifetime tax-free threshold. Free use of the apartment will be considered as a gift from parents to their son and daughter-in-law.

https://www.independent.ie/business/personal-finance/can-we-claim-on-our-landlords-insurance-policy-after-burglary-38915862.html