Can I roll an inheritance from aunt to build in the republic and save tax

Hi, I live in the north, dad was from Donegal. He always wanted to build on a site he had there, my aunt/god mum left me an inheritance and I wondered could I use it to build on the site and save CAT/ tax, guessing before tax it will be up to100k? I miss my dad as do siblings so it would be a joint effort. Any advice/tips gratefully received.