Representation Overview
Succession Act
PART IV
Grants of Representation
Grants of probate.
[1857 (c. 79) s. 6]
26.—(1) The High Court shall have power to grant probate to one or more of the executors of a deceased person, and a grant may be limited in any way the Court thinks fit.
(2) The High Court shall have power to revoke, cancel or recall any grant of probate.
Grants of administration.
[1357 (st. 1. c. 11); 1537 (c. 18); 1959 (No. 8) s. 12]
27.—(1) The High Court shall have power to grant administration (with or without will annexed) of the estate of a deceased person, and a grant may be limited in any way the Court thinks fit.
(2) The High Court shall have power to revoke, cancel or recall any grant of administration.
(3) Subject to subsection (4), the person or persons to whom administration is to be granted shall be determined in accordance with rules of the High Court.
(4) Where by reason of any special circumstances it appears to the High Court (or, in a case within the jurisdiction of the Circuit Court, that Court) to be necessary or expedient to do so, the Court may order that administration be granted to such person as it thinks fit.
(5) On administration being granted, no person shall be or become entitled without a grant to administer any estate to which that administration relates.
(6) Every person to whom administration is granted shall, subject to any limitations contained in the grant, have the same rights and liabilities and be accountable in like manner as if he were the executor of the deceased.
[1857 (c. 79) ss. 75, 76, 77]
(7) Where any legal proceedings are pending touching the validity of the will of a deceased person, or for obtaining, recalling or revoking any grant, the High Court may grant administration of the estate of the deceased to an administrator, who shall have all the rights and powers of a general administrator, other than the right of distributing the estate of the deceased, and every person to whom such administration is granted shall be subject to the immediate control of the Court and act under its direction.
(8) The Court may, out of the estate of the deceased person, assign to an administrator appointed under subsection (7) such reasonable remuneration as the Court thinks fit.
(9) This section applies whether the deceased died before or after the commencement of this Act.
F15[
Entitlement to grant of probate or administration.
27A.—For the purpose of the application of section 26 or 27 in respect of the estate of a deceased person, the deceased shall be presumed, unless the contrary is shown, not to have been survived by any person related to him whose parents have not married each other or by any person whose relationship with the deceased is deduced through a person whose parents have not married each other.]
Annotations:
Amendments:
F15
Inserted (14.06.1988) by Status of Children Act 1987 (26/1987), s. 30, commenced as per s. 1(2)(b).
F16
Inserted by Children and Family Relationships Act 2015 (9/2015), s. 66 (a) and (c), not commenced as of date of revision.
F17
Substituted by Children and Family Relationships Act 2015 (9/2015), s. 66(b), not commenced as of date of revision.
Modifications (not altering text):
C13
Prospective affecting provision: section renumbered as subs. (1) and amended, and subss. (2) and (3) inserted by Children and Family Relationships Act 2015 (9/2015), s. 66, not commenced as of date of revision.
27A.—F16[(1)]F17[Subject to subsection (2), for the purpose of the application] of section 26 or 27 in respect of the estate of a deceased person, the deceased shall be presumed, unless the contrary is shown, not to have been survived by any person related to him F17[whose parents have not married each other or whose parents are not civil partners of each other] or by any person whose relationship with the deceased is deduced through a person F17[whose parents have not married each other or whose parents are not civil partners of each other].
F16[(2) Subsection (1) shall not apply in relation to a person whose parents have not married each other or whose parents are not civil partners of each other where—
(a) the person has been adopted by a cohabiting couple—
(i) under an adoption order, or
(ii) outside the State, where that adoption is recognised by virtue of the law for the time being in force in the State,
or
(b) they are the parents, under section 5 of the Act of 2015, of the person.
(3) In this section—
“‘Act of 2010’ means the Adoption Act 2010;
‘adoption order’ has the same meaning as it has in section 3(1) of the Act of 2010;
‘cohabiting couple’ has the same meaning as it has in section 3(1) (amended by section 102 of the Act of 2015) of the Act of 2010.]
Editorial Notes:
E6
The shoulder note displayed above (Entitlement to a grant of probate or administration.) is the shoulder note belonging to the amending provision. The amending provision does not include a shoulder note for s. 27A.
Representation of real and personal estate separately or together.
[1959 (No. 8) s. 15]
28.—(1) Representation may be granted either separately in respect of real estate and in respect of personal estate, or in respect of real estate together with personal estate, and may be granted in respect of real estate although there is no personal estate, or in respect of personal estate although there is no real estate.
(2) Where the estate of the deceased person is known to be insolvent, the grant shall not be severed except as regards a trust estate.
Power to grant representation where no estate.
[1959 (No. 8) s. 16]
29.—The High Court shall have jurisdiction to make a grant of representation in respect of a deceased person, notwithstanding that the deceased left no estate in the State, and to make a de bonis non or other form of grant in respect of unadministered estate, notwithstanding that there is no unadministered estate of the deceased in the State.
Power to grant representation to a trust corporation.
[New. Cf. 1928 (No. 9)]
30.—(1) The High Court may—
(a) where a trust corporation is named in a will as executor, whether alone or jointly with another person, grant probate to the corporation either solely or jointly with another person, as the case may require, and
(b) grant administration to a trust corporation, either solely or jointly with another person,
and the corporation may act accordingly as executor or administrator, as the case may be.
(2) Representation shall not be granted to any person on behalf of a trust corporation.
(3) Any officer authorised for the purpose by a trust corporation or the directors or governing body thereof may, on behalf of the corporation, swear affidavits, give security and do any other act or thing which the Court may require with a view to the grant to the corporation of representation, and the acts of an officer so authorised shall be binding on the corporation.
(4) In this Act, “trust corporation” means—
(a) a corporation appointed by the High Court in any particular case to be a trustee;
(b) a corporation empowered by its constitution to undertake trust business, and having a place of business in the State or Northern Ireland, and being—
(i) a company established by Act or charter, or
(ii) an Associated Bank under the Central Bank Act, 1942, or
(iii) a company (whether registered with or without limited liability) within the definition contained in the Companies Act, 1963, or within the meaning of the corresponding law of Northern Ireland, having a capital (in stock or shares) for the time being issued of not less than £250,000, of which not less than £100,000 has been paid up in cash, or
(iv) a company (registered without limited liability) within the definition contained in the said Companies Act or within the meaning of the said law of Northern Ireland, one of the members of which is a corporation within any of the previous provisions of this paragraph; or
F18[(v) a building society authorised under the Building Societies Act, 1989; or]
(c) a corporation which satisfies the President of the High Court that it undertakes the administration of any charitable, ecclesiastical or public trust without remuneration, or that by its constitution it is required to apply the whole of its net income for charitable, ecclesiastical or public purposes and is prohibited from distributing, directly or indirectly, any part thereof by way of profits, and is authorised by the President of the High Court to act in relation to such trusts as a trust corporation.
(5) Where a body corporate, as defined by section 4 of the Bodies Corporate (Executors and Administrators) Act, 1928, is named as executor in a will executed before the commencement of this Act, probate may be granted to that body corporate under this section, notwithstanding that it is not a trust corporation as defined in subsection (4).
Annotations:
Amendments:
F18
Inserted (01.09.1989) by Building Societies Act 1989 (17/1989), s. 29(6), S.I. No. 182 of 1989.
Grant of special administration where personal representative is abroad.
[1857 (c. 79) s. 79; 1859 (c. 31) s. 14]
31.—(1) If at the expiration of twelve months from the death of a person any personal representative of the deceased person to whom a grant has been made is residing out of the jurisdiction of the High Court, the High Court may, on the application of any creditor or person interested in the estate of the deceased person, grant to him in such form as the High Court thinks fit special administration of the estate of the deceased person.
(2) The Court may, for the purpose of any legal proceedings to which the administrator under the special administration is a party, order the transfer into court of any money or securities belonging to the estate of the deceased person, and all persons shall obey any such order.
(3) If the personal representative capable of acting as such returns to and resides within the jurisdiction of the High Court while any legal proceedings to which a special administrator is a party are pending, that personal representative shall be made a party to the legal proceedings, and the costs of and incidental to the special administration and the legal proceedings shall be paid by such person and out of such fund as the court in which the proceedings are pending may direct.
Administration during minority of executor.
[1818 (c. 81); 1857 (c. 79) s. 79; 1859 (c. 31) s. 14]
32.—(1) Where an infant is sole executor of a will, administration with the will annexed shall be granted to his guardian, or to such other person as the High Court thinks fit, until the infant attains the age of twenty-one years and applies for and obtains a grant of probate or letters of administration with the will annexed, and on his attaining that age, and not before, probate of the will may be granted to him.
(2) Where a testator by his will appoints an infant to be an executor, the appointment shall not operate to transfer any interest in the property of the deceased to the infant or to constitute him a personal representative for any purpose unless and until probate is granted to him under this section.
Continuance of legal proceedings after revocation of temporary administration.
[1857 (c. 9) s. 81]
33.—If, while any legal proceedings are pending in any court by or against an administrator to whom a temporary administration has been granted, that administration is revoked, that court may order that the proceedings be continued by or against the new personal representative in like manner as if the proceedings had been originally commenced by or against him, but subject to such conditions and variations, if any, as that court directs.
Administration bonds.
[1959 (No. 8) s. 14]
34.—(1) Every person to whom a grant of administration is made shall give a bond (in this section referred to as an administration bond) to the President of the High Court to inure for the benefit of the President of the High Court for the time being and, if the High Court, the Probate Officer or (in the case of a grant from a district probate registry) the district probate registrar so requires, with one or more surety or sureties conditioned for duly collecting, getting in, and administering the estate of the deceased.
(2) (a) An administration bond shall be in a penalty of double the amount at which the estate of the deceased is sworn, unless the High Court, the Probate Officer or (in the case of a grant from a district probate registry) the district probate registrar shall in any case direct it to be reduced, in which case the Court, the Probate Officer or the district probate registrar may do so.
(b) The High Court, the Probate Officer or (in the case of a grant from a district probate registry) the district probate registrar may also direct that more administration bonds than one shall be given, so as to limit the liability of any surety to such amount as the Court, the Probate Officer or the district probate registrar (as the case may be) shall think reasonable.
(3) An administration bond shall be in such form as the President of the High Court may prescribe by rules, and shall include a provision for payment of all death duties payable in respect of the estate of the deceased for which the personal representative is accountable and a further provision for the payment of all income tax and sur-tax payable out of the estate of the deceased.
(4) Where it appears to the satisfaction of the High Court that the condition of an administration bond has been broken, the High Court may, on application in that behalf, order that the bond be assigned to such person as may be specified in the order, and the person to whom the bond is assigned in pursuance of the order shall be entitled to sue thereon in his own name as if it had been originally given to him instead of to the President of the High Court and to recover thereon as trustee for all persons interested the full amount recoverable in respect of the breach of the condition thereof.
(5) Nothing in this section shall require the Chief State Solicitor or the Solicitor for the Attorney General, when applying for or obtaining administration for the use or benefit of the State, to give an administration bond.
[New]
(6) Sureties to administration bonds shall not be required when the grant is made to a trust corporation.
[New]
(7) An administration bond issued by a guarantee society or insurance company approved by the President of the High Court shall be acceptable for the purposes of this section whether the application for the grant is made in person or by a solicitor.
Annotations:
Modifications (not altering text):
C14
Interpretation of inheritance tax clarified (21.02.2003) by Capital Acquisitions Tax Consolidation Act 2003 (1/2003), s. 113, commenced on enactment. This provision replaced Capital Acquisitions Tax Act 1976, s. 68.
Tax, in relation to certain legislation.
113.—(1) Inheritance tax shall not be a duty or a death duty for the purposes of section 9 of the Succession Act, 1965, but it shall be a death duty for the purposes of—
(a) section 34 (3) of that Act;
(b) the definition of pecuniary legacy in section 3 (1) of that Act; and
(c) paragraph 8 of Part II of the First Schedule to that Act.
Editorial Notes:
E7
Previous affecting provision: Capital Acquisitions Tax Act 1976 (8/1976), s. 68(1)(b), repealed (21.02.2003) by Capital Acquisitions Tax Consolidation Act 2003 (1/2003), s. 118(1).
Applications for grants and revocations.
[1857 (c. 79) ss. 50, 63]
35.—(1) An application for the grant or revocation of representation may be made to the Probate Office or the district probate registry for the district where the deceased, at the time of his death, had a fixed place of abode.
[R.S.C., O. 79, r. 3; O. 80, r. 3]
(2) The application may be made either in person or through a solicitor.
(3) Where, in any contentious matter arising out of an application to the Probate Office, the High Court is satisfied that the Circuit Court has jurisdiction in the matter, the High Court may remit the matter to the judge of the circuit where the deceased, at the time of his death, had a fixed place of abode and the said judge shall proceed in the matter as if the application had been made to the Circuit Court in the first instance.
Grants in district probate registries.
[1857 (c. 79) ss. 50, 52, 54]
36.—(1) A grant may be made in common form by a district probate registrar in the name of the High Court and under the seal of the registry where the deceased, at the time of his death, had a fixed place of abode within the district where the application for the grant is made.
(2) No grant shall be made by a district probate registrar in any case in which there is contention until the contention is disposed of, or in any case in which it appears to him that a grant ought not to be made without the direction of the Court.
(3) In any case where it appears doubtful to a district probate registrar whether a grant should or should not be made, or where any question arises in relation to a grant, or an application for a grant, the district probate registrar shall send a statement of the matter to the Probate Office for the directions of a judge of the High Court for the time being exercising probate jurisdiction, and the judge may direct the district probate registrar to proceed with the matter in accordance with such instructions as the judge thinks necessary, or may forbid any further proceedings by the district probate registrar in relation to the matter, leaving the party applying for the grant to apply to the High Court through the Probate Office or, if the case is within the jurisdiction of the Circuit Court, to that court.
[1857 (c. 79) ss. 53, 55, 56; 1859 (c. 31) ss. 21, 22]
(4) A district probate registrar shall send to the Probate Office a notice in the prescribed form of every application made in the registry for a grant as soon as may be after the application has been made, and no grant shall be made by him until he has received from that Office a certificate that no other application appears to have been made in respect of the estate of the deceased.
(5) The certificate shall be forwarded as soon as may be to the district probate registrar.
(6) All notices so transmitted to the Probate Office shall be filed and kept in that Office.
(7) Where any such notice is received from any district probate registry, the Probate Officer shall examine all notices of applications for grants received from the several other district probate registries and all applications for grants made at the Probate Office, so far as may be necessary for the purpose of ascertaining whether more than one application for a grant in respect of the estate of the same deceased person has been made, and shall communicate with the district probate registrar as occasion may require in relation thereto.
(8) A district probate registrar shall, twice in every month, transmit to the Probate Office a list in the prescribed form of the grants made by him and not included in a previous return, and also copies of the wills to which the grants relate, certified by him to be correct.
(9) A district probate registrar shall file and preserve all original wills of which probate or administration with the will annexed has been granted by him, subject to such regulations with respect to the preservation and inspection of the wills as may from time to time be made by the President of the High Court.
(10) The President of the High Court may from time to time give directions for the disposal, whether by destruction or otherwise, of such of the notices kept in the Probate Office in pursuance of this section, as have, in his opinion, ceased, owing to lapse of time, to be of any public value.
Second and subsequent grants.
[1859 (c. 31) s. 16]
37.—Second and subsequent grants shall be made in the Probate Office or district probate registry, as the case may be, from which the original grant issued.
Caveats.
[1857 (c. 79) s. 57]
38.—(1) A caveat against a grant may be entered in the Probate Office or in any district probate registry.
(2) On a caveat being entered in a district probate registry, the district probate registrar shall immediately send a copy thereof to the Probate Office to be entered among the caveats in that Office.
Calendars of grants.
[1959 (No. 8) s. 17]
39.—(1) The President of the High Court shall from time to time cause to be prepared in the Probate Office calendars of grants made in the Probate Office and in the several district probate registries for such periods as the President of the High Court may direct.
(2) Every such calendar shall contain a note of every probate or administration with the will annexed and of every other administration granted within the period specified in the calendar, setting forth—
(a) the date of the grant,
(b) the place (being the Probate Office or a district probate registry) in which the grant was made,
(c) the name and address and the date of death of the testator or intestate,
(d) the names and descriptions of the executors or administrators, and
(e) the value of the estate, if any.
(3) A copy of every calendar so prepared shall be sent by post or otherwise to every district probate registry, and every copy so sent shall be kept in the district probate registry to which it is sent.
(4) Calendars and copies may be inspected in accordance with the directions of the President of the High Court.
Copies of wills, etc., to be delivered to Revenue Commissioners.
[1857 (c. 79) s. 100]
40.—Subject to any arrangements which may from time to time be made between the President of the High Court and the Revenue Commissioners, the Probate Office and every district probate registry shall, within such period after a grant as the President may direct, deliver to the Commissioners or their proper officer the following documents—
(a) in the case of a probate or of administration with a will annexed, the Inland Revenue affidavit and a copy of the will (if required);
(b) in the case of administration without a will annexed, the Inland Revenue affidavit;
(c) in every case of administration, a copy or extract of the administration;
(d) in every case, such certificate or note of the grant as the Commissioners may require.
Issue of grants of representation in case of Circuit Court decrees.
[1857 (c. 79) s. 59]
41.—On a decree being made by the Circuit Court for the grant or revocation of representation the Probate Officer or the district probate registrar shall, on the application of a person entitled thereto, grant representation in compliance with the decree or, as the case may require, recall or vary, according to the effect of the decree, any representation already granted.
Deposit and inspection of wills and other documents.
[1857 (c. 79) s. 71]
42.—(1) The following documents—
(a) all original wills of which representation is granted in the Probate Office,
(b) copies of all wills the originals of which are to be preserved in district probate registries, and
(c) such other documents as the President of the High Court may direct,
shall be deposited and preserved in the Probate Office under the control of the President of the High Court and may be inspected in accordance with his directions.
(2) Subsection (1) shall have effect subject to the provisions of the Public Records (Ireland) Act, 1867, which provides for the ultimate removal of records to the Public Record Office for safe keeping.
Official copies of wills and grants.
[1857 (c. 79) s. 74]
43.—(1) An official copy of the whole or any part of a will, or of a grant of representation, may be obtained from the Probate Office or district probate registry where the will has been proved or the representation granted.
(2) An official copy of a grant of representation shall be sufficient evidence of the grant. This subsection applies whether the grant was made before or after the commencement of this Act.
Trial by jury of questions of fact.
[1857 (c. 79) s. 41]
44.—(1) The court may cause any question of fact arising in any proceedings under this Act to be tried by a jury, and such question shall be so tried in any case where all the parties to the proceedings concur in an application to the court for a jury.
(2) Where any party makes an application for a jury without the concurrence of the other party and the court refuses the application, the refusal of the court shall be subject to appeal.
Annotations:
Modifications (not altering text):
C15
Application of section restricted (1.03.1972) by Courts Act 1971 (36/1971), s. 6, in force as per s. 25(4).
Abolition of juries in civil cases in Circuit Court.
6.—Notwithstanding section 94 of the Act of 1924 or section 44 of the Succession Act, 1965, a civil action in the Circuit Court or a question of fact or an issue arising in the action or a question of fact arising in any proceedings in the Circuit Court under the Succession Act, 1965, shall not be tried by a jury.
S.I. No. 341/2020 –
Capital Acquisitions Tax (Electronic Probate) Regulations 2020
“Iris Oifigiúil” of 15th September, 2020.
The Revenue Commissioners, in exercise of the powers conferred on them by section 48A(3) (inserted by section 63 of the Finance Act 2019 (No. 45 of 2019)) of the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003), hereby make the following Regulations:
Citation and Commencement
1. (1) These Regulations may be cited as the Capital Acquisitions Tax (Electronic Probate) Regulations 2020.
(2) These Regulations come into operation on 14 September 2020 for any person who intends to apply for probate in relation to the estate of a deceased person on or after that date.
Interpretation
2. (1) In these Regulations —
“Act of 1965” means the Succession Act 1965 (No. 27 of 1965);
“Act of 1997” means the Taxes Consolidation Act 1997 (No. 39 of 1997);
“Act of 2003” means the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003);
“Appeal Commissioner” has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015 ;
“applicant” means a person referred to in section 48A(2) of the Act of 2003 who intends to apply for probate;
“Commissioners” means the Revenue Commissioners;
“electronic means” has the meaning given to it by section 917EA of the Act of 1997;
“estate” has the meaning given to it by section 14 of the Act of 1965;
“property”, “personal property” and “real property” have the meanings given to them by section 2 of the Act of 2003;
“PPS number” means an individual’s personal public service number within the meaning of section 262 of the Social Welfare Consolidation Act 2005 (No. 26 of 2005);
“probate” includes letters of administration;
“Probate Office” includes a district probate registry;
“residence” and “ordinary residence” have the meanings given to them by Part 34 of the Act of 1997;
“will” includes codicil.
(2) A word or expression that is not defined in paragraph (1) has the same meaning in these Regulations as it has in the Act of 2003.
Delivery of information to the Commissioners
3. (1) In relation to the estate of a deceased person, an applicant shall deliver to the Commissioners—
(a) information referred to in section 48A(2) of the Act of 2003 which information shall contain the particulars specified in Schedules 1 to 4 of these Regulations and such other particulars as the Commissioners may from time to time reasonably require,
(b) the will in the case of a testate death, and
(c) any relevant supporting documentation.
(2) Subject to Regulation 5, the information, supporting documentation and will to be delivered to the Commissioners under this Regulation (referred to in these Regulations as “the required information”) shall be delivered by electronic means in such form as the Commissioners may specify.
(3) Where, following the delivery of required information to the Commissioners, an applicant becomes aware that there is a material error or omission in the required information, the applicant shall rectify the error or omission as soon as practicable after he or she becomes so aware.
Delivery of information by a person acting under authority
4. (1) The required information, or any additional information on foot of the rectification of a material error or omission referred to in Regulation 3(3), may be delivered by an applicant or by another person acting under the applicant’s authority in that regard.
(2) Information purporting to be delivered by or on behalf of an applicant shall, for the purposes of these Regulations, be deemed to have been delivered by the applicant or by that person’s authority, as the case may be, unless the contrary is proved.
Exclusion from requirement to deliver information by electronic means
5. (1) In this Regulation “capacity” means sufficient access to the internet to deliver the required information to the Commissioners by electronic means and, in the case of an individual, also means not prevented by reason of age, or mental or physical infirmity from delivering the required information by electronic means.
(2) An applicant may, by application in writing to the Commissioners, be excluded from the requirement of Regulation 3(2) on the grounds that the person does not have the capacity to deliver the required information by electronic means and the application for such exclusion shall include all information relevant to the consideration by the Commissioners of the request.
(3) Where the Commissioners have received an application under paragraph (2), or where the Commissioners otherwise consider it appropriate, they may exclude an applicant from the requirement of Regulation 3(2) only if they are satisfied that, in all of the circumstances, the applicant could not reasonably be expected to have the capacity to deliver the required information by electronic means.
(4) A decision to exclude an applicant under paragraph (3) may be made at any time but, where an application for exclusion under paragraph (2) has been received, the decision shall be made within the period of 30 days after the receipt of the application.
(5) The Commissioners shall, in all cases, notify in writing the person who has applied for exclusion of their decision, whether the decision is to exclude that person from the requirement of Regulation 3(2) or not to so exclude.
(6) A person aggrieved by a decision of the Commissioners not to exclude the person from the requirement of Regulation 3(2) may appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Act of 1997, within the period of 30 days after the date of the notice of the decision.
(7) On the adjudication of an appeal made under this Regulation, the Appeal Commissioners shall have regard only to whether an applicant does not have the capacity to deliver the required information by electronic means.
(8) Paragraph (2) of this Regulation shall not apply to a person acting under an applicant’s authority and such a person may not be excluded from the requirement of Regulation 3(2).
Declaration to be made when delivering information
6. (1) When delivering the required information to the Commissioners, an applicant, or another person acting under the applicant’s authority, shall make a declaration that the information delivered is full, correct and true to the best of the applicant’s knowledge or belief.
(2) The declaration to be made under paragraph (1) shall be in a form specified by the Commissioners.
Disclosure of taxpayer information by the Commissioners
7. (1) The Commissioners may disclose required information that is taxpayer information (within the meaning of section 851A(1) of the Act of 1997) to the Probate Office where such information is required by the Probate Office to perform its functions under Part IV of the Act of 1965.
(2) Information disclosed under paragraph (1) may be used by the Probate Office solely for the purpose of performing the functions referred to in that paragraph.
Acknowledgement of information delivered
8. (1) Where the Commissioners are satisfied that the required information has been delivered by an applicant, or by another person acting under the applicant’s authority, as the case may be, they shall issue, by electronic means, a notice of acknowledgement of such delivery.
(2) The notice of acknowledgement issued under paragraph (1) shall contain such information as the Probate Office may require to perform its functions under Part IV of the Act of 1965.
Delegation of acts and functions of the Commissioners
9. Any act or function to be performed by the Commissioners which is authorised by these Regulations may be performed by any one or more of their officers acting under their authority.
Functions of Probate Office
10. The Probate Office shall notify the Commissioners as soon as is practicable by electronic means—
(a) if a will delivered under Regulation 3(1) corresponds to the will delivered to the Probate Office,
(b) of the date on which probate was granted, and
(c) where probate was granted but was subsequently revoked, of the date on which probate was revoked.
SCHEDULE 1
INFORMATION RELATING TO AN APPLICANT
1. Name.
2. Postal address.
3. Occupation.
4. Relationship to the deceased person.
5. Contact details of the person to whom Revenue should address any queries.
SCHEDULE 2
INFORMATION RELATING TO THE DECEASED PERSON
1. Name.
2. Postal address.
3. PPS number.
4. Date of birth.
5. Date of death.
6. Place of death.
7. Occupation.
8. Country of domicile at date of death and domicile of origin.
9. Country of residence or ordinary residence at date of death.
10. Marital or civil status and whether he or she was a minor child.
11. Number of surviving relatives and the deceased person’s relationship to each.
12. Expenses, debts and liabilities in the State payable out of the deceased person’s estate.
13. Expenses, debts and liabilities outside the State payable out of the deceased person’s estate.
14. Gross value of property outside the State.
15. Discretionary trusts created by the deceased person.
16. Limited interests held by the deceased person at the date of his or her death.
17. Dispositions made by the deceased person subject to a power of revocation.
18. Transfers of interests in property resulting from the deceased person’s exercise, or failure to exercise, a general power of appointment.
19. Benefits transferring in the State under a nomination or by survivorship on the death of the deceased person.
20. Benefits transferring outside of the State under a nomination or by survivorship on the death of the deceased person.
21. Charitable donations in the deceased person’s will.
22. Surrender of life interests by the deceased person prior to his or her death.
23. Use of the deceased person’s property free of charge or for less than full consideration prior to his or her death.
24. Entitlement to interests in expectancy arising on the death of the deceased person.
25. Payments received from the Department of Social Protection, Community and Rural Development and the Islands.
26. Elections made under section 115 of the Act of 1965 by a surviving spouse or civil partner.
SCHEDULE 3
INFORMATION RELATING TO ASSETS COMPRISING THE ESTATE OF A DECEASED PERSON
1. Real property.
2. Personal property.
3. Household contents exceeding €2,000 in value.
4. Accounts held in financial institutions.
5. Cash.
6. Insurance policies, mortgage protection policies or annuities.
7. Payments related to the deceased person’s retirement or termination of employment.
8. Agricultural assets.
9. Business assets.
10. Stocks, shares or securities.
11. Dividends.
12. Debts owing to the deceased person.
13. Other assets.
SCHEDULE 4
INFORMATION RELATING TO BENEFICIARIES
1. Name.
2. Postal address.
3. PPS number.
4. Date of birth.
5. Country of Residence and ordinary residence at date of death.
6. Country of domicile at date of death.
7. Relationship of each beneficiary to the deceased person.
8. Value of any benefit transferring to each beneficiary.
9. Group threshold amount relevant for any benefit transferring.
10. Value of prior aggregable benefits received by each beneficiary within each group threshold under Schedule 2 of the Act of 2003 since 5 December 1991.
11. Aggregated value of benefits received by each beneficiary where that value exceeds €12,000.
GIVEN under my hand,
10 September 2020
NIALL CODY,
Revenue Commissioner.
EXPLANATORY NOTE
(This note is not part of the instrument and does not purport to be a legal interpretation.)
Section 48A (inserted by section 63(1)(b) of the Finance Act 2019 ) of the Capital Acquisitions Tax Consolidation Act 2003 provides for information to be delivered to Revenue where a person intends to apply for probate in respect of the estate of a deceased person.
These Regulations specify the nature of the information to be delivered to Revenue together with associated matters relating to such delivery (for example the requirement to deliver the information by electronic means) where probate is being applied for on or after 14 September 2020.
The Regulations also include provision for communications between Revenue and the Probate Office.
S.I. No. 204/2022 – Capital Acquisitions Tax (Electronic Probate) (Amendment) Regulations 2022
View SIAmendments
Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of 29th April, 2022.
The Revenue Commissioners, in exercise of the powers conferred on them by section 48A(3) (inserted by section 63 of the Finance Act 2019 (No. 45 of 2019)) of the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003), hereby make the following Regulations:
1. (a) These Regulations may be cited as the Capital Acquisitions Tax (Electronic Probate) (Amendment) Regulations 2022.
(b) These Regulations come into operation on 29 April 2022.
2. The Capital Acquisitions Tax (Electronic Probate) Regulations 2020 (S.I. No. 341 of 2020) are amended in Schedule 4 by the substitution of —
(a) the following paragraph for paragraph 9:
“9. For each beneficiary, the group threshold as determined by the relationship between that beneficiary and the deceased person in accordance with paragraph 1 of Part 1 of Schedule 2 of the Act of 2003 (referred to in these Regulations as the “applicable group threshold”).”, and
(b) the following paragraph for paragraph 10:
“10. For each beneficiary, the aggregate of the taxable values of all prior gifts and inheritances received by that beneficiary within the applicable group threshold on or after 5 December 1991.”.
GIVEN under my hand,
27 April 2022
NIALL CODY,
Revenue Commissioner.
EXPLANATORY NOTE
(This note is not part of the Instrument and does not purport to be a legal interpretation).
These Regulations amend the Capital Acquisitions Tax (Electronic Probate) Regulations 2020, made under section 48A(3) (inserted by section 63 of the Finance Act 2019 (No. 45 of 2019)) of the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003), which provide for information to be delivered to Revenue where a person intends to apply for probate in respect of the estate of a deceased person on or after 14 September 2020, and associated matters relating to such delivery. The amendment removes a requirement for those who intend to apply for probate to provide information relating to prior benefits received by a beneficiary under group thresholds which are not applicable to the benefit transferring under the will of the deceased person. The requirement remains for the provision of information relating to prior benefits received by a beneficiary under the same group threshold as the bequeathed benefit.
S.I. No. 204/2022 –
Capital Acquisitions Tax (Electronic Probate) (Amendment) Regulations 2022
The Revenue Commissioners, in exercise of the powers conferred on them by section 48A(3) (inserted by section 63 of the Finance Act 2019 (No. 45 of 2019)) of the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003), hereby make the following Regulations:
1. (a) These Regulations may be cited as the Capital Acquisitions Tax (Electronic Probate) (Amendment) Regulations 2022.
(b) These Regulations come into operation on 29 April 2022.
2. The Capital Acquisitions Tax (Electronic Probate) Regulations 2020 (S.I. No. 341 of 2020) are amended in Schedule 4 by the substitution of —
(a) the following paragraph for paragraph 9:
“9. For each beneficiary, the group threshold as determined by the relationship between that beneficiary and the deceased person in accordance with paragraph 1 of Part 1 of Schedule 2 of the Act of 2003 (referred to in these Regulations as the “applicable group threshold”).”, and
(b) the following paragraph for paragraph 10:
“10. For each beneficiary, the aggregate of the taxable values of all prior gifts and inheritances received by that beneficiary within the applicable group threshold on or after 5 December 1991.”.
GIVEN under my hand,
27 April 2022
NIALL CODY,
Revenue Commissioner.
EXPLANATORY NOTE
(This note is not part of the Instrument and does not purport to be a legal interpretation).
These Regulations amend the Capital Acquisitions Tax (Electronic Probate) Regulations 2020, made under section 48A(3) (inserted by section 63 of the Finance Act 2019 (No. 45 of 2019)) of the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003), which provide for information to be delivered to Revenue where a person intends to apply for probate in respect of the estate of a deceased person on or after 14 September 2020, and associated matters relating to such delivery. The amendment removes a requirement for those who intend to apply for probate to provide information relating to prior benefits received by a beneficiary under group thresholds which are not applicable to the benefit transferring under the will of the deceased person. The requirement remains for the provision of information relating to prior benefits received by a beneficiary under the same group threshold as the bequeathed benefit.
S.I. No. 590/2020 –
Rules of the Superior Courts (Probate and Administration Oaths and Bonds) 2020
We, the Superior Courts Rules Committee, constituted pursuant to the provisions of the Courts of Justice Act 1936 , section 67, and reconstituted pursuant to the provisions of the Courts of Justice Act 1953 , section 15, by virtue of the powers conferred upon us by the Courts of Justice Act 1924 , section 36, the Courts of Justice Act, 1936 , section 68 (as applied by the Courts (Supplemental Provisions) Act 1961 , section 48), the Courts (Supplemental Provisions) Act 1961 , and of all other powers enabling us in this behalf, do hereby make the following Rules of Court.
Dated this 11th day of December, 2019.
Frank Clarke (Chairperson)
George Birmingham
Peter Kelly
Elizabeth Dunne
Brian R. Murray
Deirdre Murphy
Teresa Pilkington
Stuart Gilhooly
Liam Kennedy
James Finn
John Mahon
I concur in the making of the following Rules of Court.
Dated this 9th day of September 2020.
HELEN MCENTEE
Minister for Justice and Equality
1—(1) These Rules, which may be cited as the Rules of the Superior Courts (Probate and Administration Oaths and Bonds) 2020, shall come into operation on the 1st day of March 2021.
(2) These Rules shall be construed together with the Rules of the Superior Courts.
(3) The Rules of the Superior Courts as amended by these Rules may be cited as the Rules of the Superior Courts 1986 to 2020.
2. The Rules of the Superior Courts are amended:
(i) by the substitution for rule 32 of Order 79 of the following rule:
“32. The form of administration bond specified in the Forms 4 and 5 in Appendix Q, Part I is the form prescribed by the President of the High Court for use in the case of estates of persons dying on or after the 1st January, 1967. In the case of estates of persons dying before 1st January, 1967, the forms heretofore in use in connection with such estates shall be used.”, and
(ii) by the substitution for rule 34 of Order 80 of the following rule:
“34. The form of administration bond specified in the Forms 4 and 5 in Appendix Q, Part I is the form prescribed by the President of the High Court for use in the case of estates of persons dying on or after the 1st January, 1967. In the case of estates of persons dying before the 1st January, 1967, the forms heretofore in use in connection with such estates shall be used.”
3. (1) The Forms No. 3, 4 and 5 in the Schedule shall be substituted for the forms bearing the like numbers respectively in Part I of Appendix Q to the Rules of the Superior Courts.
(2) Part Il of Appendix Q shall be deleted from the Rules of the Superior Courts.
Schedule
No. 3
“OATH OF EXECUTOR.
[Heading as in Form No. l].
PART A
Name of Deceased:
Address of Deceased:
Date of Death:
Place of Death:
Name of Applicant:
Address of Applicant:
Gross value of Estate:
PART B
I, the above named applicant, aged 18 years and upwards, make oath and say, that I believe the paper writing hereto annexed, and marked by me, to contain the true and original last will [or last will with …. … codicils] of the above named deceased;
that same was made by the said deceased after attaining the age of 18 years, and that the said deceased did not intermarry or enter into a civil partnership with any person after the making of same;
that I am the [state relationship] of the said deceased and the * [sole] executor/executrix in the said will [or will and codicil(s)] named;
that I will faithfully administer the estate of the said deceased, by paying the deceased’s just debts and the legacies bequeathed by the deceased’s said will [or will and codicils], so far as the same shall thereto extend and the law bind me; that I will exhibit a true inventory of the said estate, and render a true account thereof, whenever required by law so to do; that the deceased died at the above named place of death on the date of death cited above;
[where application is made in District Probate Registry add] and that the deceased had at the time of death a fixed place of abode at the above named address within the district of]
and that the whole of the estate without any deductions for debts, which devolves on and vests in the deceased’s legal personal representative amounts in value to the figure cited above as the gross value of the estate and no more,
to the best of my knowledge, information and belief.
Sworn etc.
Filed on the day of…………Solicitors.
No. 4
OATH OF ADMINISTRATOR WITH THE WILL, INCORPORATING ADMINISTRATION BOND
[Heading as in Form No. 1].
PART A
Name of Deceased:
Address of Deceased:
Date of Death
Place of Death
Name of Applicant:
Address of Applicant:
Gross value of Estate
PART B
I, the above named applicant aged 18 years and upwards, make oath and say, that I believe the paper writing hereunto annexed, and marked by me, to contain the true and original last will [or last will with …… … codicils] of the above named deceased;
that same was made by the said deceased after attaining the age of 18 years, and that the said deceased did not intermarry or enter into a civil partnership with any person after the making of same;
and that [address position regarding any executor(s) named in the will];
and that I am the [state relationship] of the said deceased and
[insert basis on which entitlement to grant is claimed, e.g. residuary legatee and devisee named in the said will etc.]
that I will well and faithfully administer the estate of the said deceased, by paying the deceased’s just debts and the legacies bequeathed by the deceased’s said will [or will and codicils] and distributing the residue of the deceased’s estate according to law; and that I will exhibit a true and perfect inventory of the said estate, and render a true account thereof whenever required by law so to do; and that the deceased died at the above named place of death on the date of death cited above;
[where application is made in District Probate Registry add] and that the deceased had at the time of death a fixed place of abode at the above named address within the district of ……………………….];
and that the whole of the estate, without any deductions for debts, which devolves on and vests in the deceased’s legal personal representative amounts in value to the figure cited above as the gross value of the estate and no more,
to the best of my knowledge, information and belief.
Sworn etc.
Filed on the day of 20 by Solicitors.
PART C
I, the above named applicant am liable in full to pay to the President of the High Court the sum of double the gross value of the estate as specified in PART A above, for which payment I bind myself and my executors and administrators
Sealed with my seal this day of 20
The condition of this obligation is that if I, the intended * [administrator] *[administratrix] of the estate of the said deceased do fulfil the obligations referred to in PART B above and furthermore do pay all taxes and duties payable in respect of the estate of the deceased for which the personal representative is accountable and all income tax and surtax payable out of the estate then this obligation shall be void and no effect, but shall otherwise remain in full force and effect.
Signed, Sealed and Delivered by the said
/images/ls
/images/ls
/images/ls
in the presence of…………
Filed on the day of 20 by………… Solicitors.
No. 5
OATH OF ADMINISTRATOR INCORPORATING ADMINISTRATION BOND.
[Heading as in Form No. l].
PART A
Name of Deceased:
Address of Deceased:
Date of Death:
Place of Death:
Name of Applicant:
Address of Applicant:
Gross value of Estate:
PART B
I, the above named applicant aged 18 years and upwards, make oath and say that the above deceased died intestate
that I am the ______________________of said deceased
and that I will well and faithfully administer the estate of the said deceased by paying the deceased’s just debts and distributing the residue of said estate according to law, and that I will exhibit a true inventory of the said estate and render a true account thereof, whenever required by law so to do; that the said deceased died at the above named place of death on the date of death cited above;
[where application is made in District Probate Registry add] and that the said deceased had at the time of death a fixed place of abode at the above named address within the district of …………………………..];
and that the whole of the estate without any deductions for debts, which devolves on and vests in the deceased’s legal personal representative amounts in value to the figure cited above as the gross value of the estate and no more,
to the best of my knowledge, information and belief.
Sworn etc.
Filed on the day of 20 by ………….. Solicitors.
PART C
I, the above named applicant am liable in full to pay to the President of the High Court the sum of double the gross value of the estate as specified in PART A above, for which payment I bind myself and my executors and administrators
Sealed with my seal this day of 20
The condition of this obligation is that if I, the intended * [administrator] * [administratrix] of the estate of the said deceased do fulfil the obligations referred to in PART B above and furthermore do pay all taxes and duties payable in respect of the estate of the deceased for which the personal representative is accountable and all income tax and surtax payable out of the estate and further do, if so required, render and deliver up the letters of administration in the High Court if it shall hereafter appear that any will was made by the deceased which is exhibited in the said Court with a request that it be allowed and approved accordingly then this obligation shall be void and no effect, but shall otherwise remain in full force and effect.
Signed, Sealed and Delivered by the said
/images/ls
/images/ls
/images/ls
in the presence of
Filed on the day of 20 by ……………….
EXPLANATORY NOTE
(This note is not part of the Instrument and does not purport to be a legal interpretation)
These rules update the language and presentation of forms contained in the schedules to the Rules. These forms provide for the oath of an executor of a will and the oath and bond of an administrator of the estate of a deceased person.