When a person dies testate – that is, leaving a will – his assets are distributed in accordance with his instructions in the will. Where a person dies intestate – that is, without leaving a will – the distribution of his assets is governed by law. In Ireland, the rules of distribution on intestacy set out in Part VI (Sections 67- 73) of Succession Act 1965 govern intestate succession law for the estate of a deceased person dying intestate after 1/1/67. The Act for the first time assimilated the laws governing the devolution1 and distribution of an intestate’s personal and real estate, greatly simplifying the law. It also significantly modified the entitlements of persons inheriting on intestacy, which had remained unchanged on the statute book since the Statute of Distributions (Ireland) Act 1695 first codified intestate law in Ireland. Whilst intestate succession law is now much simpler, knowledge of the law prior to the commencement of the Act is still required when dealing with deaths intestate prior to 1/1/67. The entitlement to succeed on intestacy to the estate of a deceased person, no matter when he died, requires the person to be the closest blood relative to the deceased alive at his date of death,2 as kinship is based on blood relationship. The two cardinal rules of intestacy law (and indeed probate law) are: (1) interest is determined at date of death of deceased3 and (2) grant4 follows the interest. The interest of any person to inherit is determined at the date of death of the deceased. When we say that ‘next-of-kin’ inherit on intestacy, we mean that the nearest circle of kin, alive at the date of death of the deceased, inherit all of his estate on death, to the exclusion of all remoter circles of kin. The kin inheriting have the entitlement to extract the grant. The priority of entitlement5 to inherit on a death intestate after 1/1/67 is as follows: (See table to the right) 84 LAWYER MONTHLY JULY 2023 Succession Law and Intestacy in Ireland Thought Leader In dying ‘intestate’, or without a will, an individual leaves no guidance as to the preferred division of their assets. What complications can this cause, and how is the deceased’s estate then divided? In this feature, barrister and author Christopher Lehane calls upon his vast experience of succession law to provide a guide to inheritance in the event of an individual’s dying intestate, outlining the rights of the deceased’s descendants and relatives and the laws that dictate their share in the estate.
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