# Probate Tax



## Angelab (1 Mar 2010)

Hi

My Father died in 1995 having made a will leaving the house to my Mother for life and then to me and leaving a plot of ground to my brother absolutely. My Mother died in 2009 and I am wondering what is the situation regarding *Probate* *Tax*. Do we owe *Probate* *Tax* (approximate value of house €120,000 and plot of land €50,000 in 2009) and if we do is it due since 1995 or 2009.

I would appreciate any information regarding this as I am extremely worried about how much *tax* is owed, if any, as I am on a very low income and I am dreading having to pay *Probate* *Tax* and Solicitors fees.

Thanks
Angela


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## rockofages (1 Mar 2010)

Probate tax is for deaths occurring up to December 2000.

According to this there is tax due, but no interest if your mother died less than 9 months ago. It's 2% of the value, minus some exemptions.
http://www.revenue.ie/en/tax/cat/leaflets/cat3.html


> *Is there special relief for surviving spouses?*
> Yes. The tax on property passing absolutely to a spouse is abated to nil. Where the spouse receives a limited (life) interest in property the tax borne by the property is postponed until the death of the surviving spouse. Provided the postponed tax is paid within 9 months of the date of death interest will not be charged.



The Executor is primarily responsible, but the beneficiary has secondary responsibility.


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## Angelab (1 Mar 2010)

Thanks for that.  I was afraid that the probate tax on the plot of ground would be due since 1995 as my Brother is owner since then.


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## rockofages (1 Mar 2010)

I would imagine there is probate tax + interest due on the plot, if it was not left to your mother to make use of.

If so, the tax + interest wouldn't be very big (maybe €400) and would be payable by the Executor of your father's will, or failing that, your brother.


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## Angelab (1 Mar 2010)

Thanks for that.  I wonder how much would a Solicitor charge for getting a Grant of Probate.


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## rockofages (1 Mar 2010)

Who is Executor? Someone said €2500 for a solicitor to do Probate (on another thread), but doing the application yourself (if you are Executor) is straightforward if the will is straightforward and would cost less than €200 in your case.


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## Angelab (1 Mar 2010)

My late Mother and myself were named as Executors but I didn't know about the will until my Mother died.


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## rockofages (1 Mar 2010)

Did your mother (or her solicitor) not get probate at the time, and carry out the will?


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## Angelab (1 Mar 2010)

No unfortunately she didn't.


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## rockofages (1 Mar 2010)

Well, it sounds straightforward and you should be able to do it yourself without much difficulty.


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## Angelab (1 Mar 2010)

Thanks for your help.


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## rockofages (1 Mar 2010)

No problem.


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