Small Estates Procedure: plain-English guide for Irish probate

What it means, in plain English

Where the person who died held accounts under roughly 25,000 euro in any one institution, that institution may release the balance directly to the next of kin without requiring a Grant of Probate. This is called the Small Estates Procedure. It is discretionary, not a legal right, and the exact threshold varies between institutions and can change without notice.

Small Estates Procedure in Irish probate practice

The general rule is that an institution will not pay out a deceased customer's funds without authority. A Grant of Probate or Letters of Administration is that authority. For very small balances, however, most Irish banks and An Post operate a de-facto small-estates policy: if the balance is under their in-house threshold (commonly 25,000 euro, but Permanent TSB, Bank of Ireland, and Ulster Bank have all used different figures at different times) and the relationship is documented with identification, a death certificate, and a simple indemnity form, the institution pays the balance to the surviving spouse or closest next of kin. Importantly, the 25,000 euro threshold is per-institution, not per-estate. An estate with 20,000 euro in BOI and 20,000 euro in PTSB may be resolvable under each institution's small-estates rule, avoiding probate entirely. But as soon as one account crosses the threshold, or a property is involved, or the institution exercises its discretion against release, a Grant becomes necessary for all of the estate, not just the above-threshold portion.

Worked example

After her husband Gerry died, Maura discovered he held 18,000 euro in an AIB current account, 12,000 euro in a Post Office savings certificate, and the family home in joint names. The home passes to Maura by survivorship. She approached AIB with a certified death certificate, her own ID, proof of marriage, and Gerry's PPS number; AIB paid the 18,000 euro to her within three weeks under its small-estates procedure. An Post paid the 12,000 euro after similar documentation. No Grant of Probate was necessary because no individual balance exceeded 25,000 euro and there were no sole-name assets outside the two accounts.

The statutory position

There is no specific statute. The Small Estates Procedure is an administrative practice operated under the common-law authority of each institution to manage its deceased customers accounts, subject to indemnity and internal risk rules. The Central Bank Consumer Protection Code 2012 (as amended) requires institutions to publish their bereavement processes; most do so.

Related terms in this glossary

• Grant of Probate: The court order that gives an executor legal authority to administer the estate of a person who died leaving a valid will.
• Letters of Administration: The court order appointing an administrator to deal with an estate where the person who died left no valid will.
• Executor: The person named in a will to carry out its instructions and administer the estate after death.

Related reading

• Do I need probate? (calculator)
• When probate is needed in Ireland
• The 25 Irish institutions and their thresholds