Glossary: Irish probate in plain English
Plain-English definitions of the main Irish probate and inheritance terms, written for executors and beneficiaries dealing with an estate for the first time. Each entry links through to the deeper explainer where one exists.
Probate brings its own vocabulary. Most of it comes from legislation that runs back to the Succession Act 1965 and the Capital Acquisitions Tax Consolidation Act 2003, so the language is technical even where the underlying concept is straightforward.
This glossary explains the terms executors and beneficiaries meet most often, in two to three minutes of reading per entry. Each page covers what the term means, what it actually looks like in Irish probate practice, a worked example, and the statutory basis, then links through to the deeper explainer on this site if you need the long version.
Grants and roles
- Grant of Probate: the court order giving an executor authority to deal with a testate estate
- Letters of Administration: the equivalent where the deceased left no will
- Executor: the person named in the will to carry out its instructions
- Administrator: the person appointed by the court where there is no executor to act
- Testator: a person who has made a valid will
- Intestacy: the legal status of dying without a valid will
Revenue and tax
- Capital Acquisitions Tax (CAT): the 33 per cent Irish inheritance and gift tax
- SA2 Statement of Affairs: the estate filing on Revenue myAccount, required before the Grant
- IT38: each beneficiary's own CAT return
- Valuation date: the date CAT is calculated against
- Aggregation: the rule that adds prior gifts and inheritances to decide the CAT position
- Small Gift Exemption: the first 3,000 a year from each giver that sits outside CAT
- Revenue clearance: the Section 49 letter that protects an executor from personal CAT liability
Reliefs and exemptions
- Dwelling House Exemption (DHE): removes CAT on the family home where five conditions are met
- Section 72 policy: a life insurance policy specifically designated to fund a beneficiary's CAT bill
- Agricultural Relief: 90 per cent reduction on qualifying farmland for active farmers
- Business Relief: 90 per cent reduction on qualifying trading-business assets
Succession rules
- Legal right share: a spouse or civil partner's protected share under the Succession Act 1965
- Per stirpes: the by-the-branch distribution rule in intestacy and many wills
- Section 117: a child's right to apply to the court for proper provision where the will fell short
Process
- Oath for Executor: the sworn statement the executor signs at the Probate Office
- Small Estates Procedure: the simplified route for releasing small balances without a Grant
How to use this glossary
If you are at the very start of an estate and not sure what any of these mean, the free "Do I need probate?" calculator is the fastest way to find out if probate applies to your situation. If you already know probate is needed and are orienting yourself, read Grant of Probate and Executor first, then move to the Revenue section.
If any term is missing from this list, check the full explainer clusters on costs and tax or how probate works. We add glossary entries based on what visitors ask for, so if there is a term you want covered, mention it in the Readiness Check feedback.
What to do next
A personalised diagnostic report telling you in plain English whether you need probate, whether you can do it yourself, what it will cost, how much inheritance tax the family will owe, and what to do in the next 14 days. If you later upgrade, we take €50 off the next pack.