What Is Probate?
Probate is the legal process by which the Irish courts confirm that a deceased person's will is valid and authorise their executor to deal with the estate. The Probate Office (part of the High Court) issues a document called a Grant of Probate, which gives the executor the legal authority to collect assets, pay debts, and distribute the estate to the beneficiaries named in the will.
Without a Grant of Probate, banks, the Land Registry, and other institutions will not release or transfer assets held solely in the deceased's name. The grant is therefore the essential legal key that unlocks the estate.
Your matched solicitor has guided families through the Irish probate process for over 25 years. He handles everything on your behalf — so you are free to grieve and recover, confident that the administration of the estate is in expert hands.
When Is a Grant of Probate Required?
A Grant of Probate is generally required where:
- The deceased owned property (land or a house) in their sole name in Ireland.
- The estate contains bank accounts, investments, or other assets above a financial institution's small-estates threshold (commonly €25,000–€50,000).
- Shares or business interests need to be transferred or sold.
- A pension provider or life-assurance company requires a grant before releasing funds.
Probate is not required for assets that pass outside the estate — for example, jointly-held bank accounts, property held as joint tenants, or assets with a nominated beneficiary (such as pension death-in-service benefits). These transfer automatically on death.
Letters of Administration — When There Is No Will
If a person dies intestate (without a valid will), the courts cannot issue a Grant of Probate because there is no appointed executor. Instead, the Probate Office grants Letters of Administration to the next of kin — typically the surviving spouse or civil partner, or, where there is none, the adult children of the deceased.
The administrator appointed under Letters of Administration has the same legal powers as an executor, but the estate must be distributed in accordance with the Succession Act 1965 rules of intestacy rather than the deceased's personal wishes. Under intestacy:
- If the deceased is survived by a spouse and children — the spouse receives two-thirds and the children share one-third.
- If the deceased is survived by a spouse only — the spouse receives the entire estate.
- If the deceased is survived by children only — the children share the estate equally.
- If neither spouse nor children survive — the estate passes to parents, siblings, and more distant relatives in strict statutory order.
Intestate estates often take longer and cost more to administer because identifying all entitled beneficiaries, tracing family relationships, and gathering the required documentation takes additional time. A valid will drafted by a solicitor avoids all of this.
The Irish Probate Process: Step by Step
- Initial consultation — your solicitor reviews the will, identifies all assets and liabilities, and advises on the likely timeline and cost.
- Valuation of assets — All assets (property, bank accounts, investments, personal chattels) must be valued as at the date of death. Your solicitor will advise what valuations are needed and from whom.
- Revenue Affidavit (CA24) — your solicitor prepares the Revenue Affidavit (Form CA24), a sworn statement of all assets and liabilities. This is filed with both the Probate Office and the Revenue Commissioners. Accurate completion of the CA24 is critical — errors can cause significant delays.
- Executor's Oath — The executor swears an Oath before a Commissioner for Oaths or solicitor, confirming they will administer the estate in accordance with law.
- Probate Office application — your solicitor lodges the original will, the CA24, the Oath, and supporting documents with the Dublin Probate Office or the relevant District Probate Registry.
- Examination and queries — The Probate Office examines the application. They may raise queries, particularly regarding the CA24. Your solicitor deals with these on your behalf.
- Grant of Probate issued — Once satisfied, the Probate Office issues the Grant. Certified copies (known as "sealed copies") are ordered — you will typically need several for banks, the Land Registry, and other institutions.
- Estate administration — your solicitor uses the Grant to collect assets, settle debts and taxes, and distribute the net estate to the beneficiaries. See our Estate Administration page for full details.
The Revenue Affidavit (CA24) Explained
The Revenue Affidavit — officially Form CA24 — is one of the most technical documents in Irish probate. It is a sworn declaration by the executor (or administrator) setting out every asset and liability of the estate as at the date of death. Its purpose is twofold: it allows the Probate Office to assess the estate, and it allows Revenue to determine whether Capital Acquisitions Tax (CAT / inheritance tax) is payable by the beneficiaries.
The CA24 must include:
- All Irish real property (houses, land, commercial property) with current market valuations.
- All bank and building society accounts with balances as at the date of death.
- Stocks, shares, and investment bonds.
- Life-assurance policies payable to the estate.
- Business interests and partnership shares.
- Motor vehicles and other personal chattels of significant value.
- Foreign assets (property or funds held outside Ireland).
- All debts and liabilities, including mortgages, loans, and outstanding bills.
- Funeral expenses.
Your matched solicitor has completed hundreds of Revenue Affidavits throughout his career. He will ensure yours is accurate, complete, and filed correctly — minimising the risk of Revenue queries or delays at the Probate Office.
How Long Does Probate Take in Ireland?
The honest answer is that Irish probate typically takes between 9 and 18 months from the date of death. This is influenced by:
- Asset valuations — Property valuations, share valuations, and pension death-benefit statements all take time to gather.
- Revenue queries — If Revenue has questions about the CA24, this can add weeks or months.
- Probate Office waiting times — These fluctuate. In recent years, waiting times have sometimes extended to several months after lodgement.
- Contested estates — Where a beneficiary challenges the will or a creditor disputes a debt, the timeline extends significantly.
- Foreign assets — Assets in other jurisdictions (UK property, offshore accounts) require separate legal steps in those countries.
Your solicitor will give you a realistic timeline estimate at your first consultation, and will keep you updated at every stage. He aims to move matters forward as quickly as possible, chasing valuers, Revenue, and the Probate Office on your behalf.
Frequently Asked Questions
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Grant of Probate in Ireland typically takes between 9 and 18 months from the date of death. The timeline depends on the complexity of the estate, the speed at which asset valuations and other documents can be gathered, any Revenue queries on the CA24, and current waiting times at the Probate Office. Simple estates with a clear will and straightforward assets can sometimes be concluded in under a year. Your solicitor will give you a realistic estimate at your first meeting and will proactively progress your matter throughout.
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The Revenue Affidavit (Form CA24) is a sworn document listing every asset and liability in the estate as at the date of death. It must be filed with the Probate Office and Revenue as part of the probate application. It includes property valuations, bank balances, investments, debts, and funeral expenses. Revenue uses it to assess whether Capital Acquisitions Tax (CAT / inheritance tax) is payable by any beneficiary. Your matched solicitor prepares the CA24 on your behalf — accurate completion is critical to avoiding delays.
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Not necessarily. Many Irish banks and financial institutions will release funds without a Grant of Probate where the balance in the deceased's sole name is below their small-estates threshold — this typically ranges from €25,000 to €50,000 depending on the institution. However, if the deceased owned property in their sole name, probate will almost always be required to transfer or sell that property through the Land Registry. Your solicitor can advise you quickly on whether a grant is needed for your specific situation.
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When a person dies without a valid will (intestate), the Probate Office issues Letters of Administration rather than a Grant of Probate. The letters are granted to the next of kin — typically the surviving spouse or civil partner first, then children. The estate is then distributed under the strict rules of the Succession Act 1965, not the deceased's wishes. Intestate estates often take longer and cost more to administer. This is one of the strongest reasons to have a valid, professionally drafted will in place.
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Technically yes, but in practice it is extremely difficult. The Revenue Affidavit alone runs to many pages and requires sworn accuracy. Even small errors can trigger Revenue enquiries or cause the Probate Office to reject the application. Executors are also personally liable for errors in estate administration. The vast majority of Irish probate applications are made through solicitors. Your solicitor's fee is very competitive given the complexity of the work, and his experience means the process runs as smoothly and quickly as possible.