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Money towards mortgage from outside UK - tax implications

My MIL has offered to pay a sum off our mortgage, she lives in Ireland, it is likely this would be around £20,000 although she hasn't confirmed the exact amount. Will this be subject to any kind of tax if she were to gift it to us? It's not negotiable what it is used for, she is only giving it on the condition it pays off a chunk of mortgage.
Debt January 1st 2018 £96,999.81
Debt September 20th 2022 £2991.68- 96.92% paid off
Met NIM 23/06/2008

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