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Hi Alan I've read back through the previous questions on this topic and am still not sure on the appropriate date for a particular case I'm looking at, could you help please? The circumstances are as follows: Widowed man died in May 2015. He died leaving cash of approx €30K and a long leasehold residential property worth €500K (his former home). He had been in a nursing home for a number of years and owed €45K to the HSE under the Nursing Homes Support Scheme and had a further €55K in other debts. His will left his entire estate to his daughter who was also to be his executrix (along with her husband as executor). The daughter did not know she was the sole-beneficiary, she understood that her father had revised his will in 2009 to include her husband and her children. The original will was being held by the Wards of Court Office who passed it straight to the Probate Office, she only became aware of its contents in June 2016 when the Probate Office contacted her as she had submitted the CA24 based on an unsigned copy of the revised will that she held. Initially the executors had great difficulty locating the lease for the property. Eeventually they located them in a safe deposit box in a bank in early 2016. They applied for probate using a personal application and because of delays in the Probate Office they only received Probate in July 2016. They are currently in the process of selling the property but it is unlikely to be sold before the end of October. What I'd like to confirm is as follows: 1) That the appropriate threshold for the daughter is €225,000 i.e. the date of death rather than the date Probate was granted. 2) That the valuation date is July 2016 as the executors were not in a position to pay over benefit to the beneficiary prior to this date (as the cash in the estate was less than the debts of the estate and therefore the property sale must be concluded first).

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Asked on 8 October 2016 5:05 pm