Intestacy Rules (Northern Ireland)
If you die without making a Will or if you do not give away all of your assets in a Will, an intestacy or partial intestacy is created. When any kind of intestacy is created, inheritance depends on the rules of intestacy. How the estate is distributed according to the various scenarios is set out in sections 1.3. to 1.6. However, it may be necessary to understand, firstly, the rules relating to the hierarchy of “next of kin” and the “per stirpes” which set out in sections 1.1 and 1.2 below.
Note also that the application of the intestacy rules may not be the end of deciding who gets what in the estate. The distribution of an intestate estate can be challenged in court if it does not make adequate financial provision for a person who is by law entitled to claim against the estate under the Inheritance (Provision for Family and Dependants) (NI) Order 1979.
1.1. Next of Kin
If all or any part of the estate becomes inheritable by next of kin (excluding the spouse or civil partner) then the people who inherit will come from the most senior group of next of kin, subject (in the case of higher priority groups) to the “per stirpes” rules (see 2. below). Nobody from a particular group can inherit unless all relatives from the higher priority groups do not survive the deceased. Where there is more than one person from the same group, they take in equal shares subject to the “per stirpes” rule in the case of the higher priority groups. The Order of priority of groups is as follows:
(a) Issue (descendants (children, grandchildren, etc.) living at the deceased’s death) Later generations of issue take subject to the “per stirpes” rule explained in 2. below;
(b) Parents
(c) Brothers and sisters and their issue (subject to the “per stirpes” rule).
Note that if there is a surviving spouse or civil partner none of the following groups can inherit
(d) Grandparents
(e) Uncles and aunts and their issue subject to the per stirpes rule
Note that the Per stirpes rule does not apply to any of the following categories
(f) Great Grandparents
(g) Grand uncles and aunts
(h) Great Grand Uncles and Aunts and children of great grand uncles and Aunts (these categories are both of the same degree).
(i) Great great great grandparents
(j) Second cousins (i.e. children of the children of grand-uncles and grand-aunts or children of great-grand-uncles or great-grand aunts)
(k) Other next of kin of the nearest degree.
In the absence of next of kin, the estate passes to the Crown
Adopted Children are treated in law as if they were born to the Adopter’s family. They have no rights in relation to their old blood family. Illegitimate children now have the same rights as legitimate children.
1.2. The “Per stirpes” rule.
“Per Stirpes” occurs when a person who is a child of somebody who predeceased but otherwise would have been able inherit takes his parent’s share or part of his parent’s share. If there is more than one child of the dead parent the children take their parent’s share in equal shares. This rule can apply to later generations of issue, i.e. grandchildren and great grandchildren. The rule applies to children of brothers, sisters, uncles and aunts but not grand uncles and aunts or remoter relatives.
1.3. If there is no surviving surviving spouse or civil partner
The next of kin take according to the rules or priority and per stirpes (if relevant) set out in sections 1.1 and 1.2 above.
1.4. If there is a surviving spouse or civil partner and surviving issue, the spouse or civil partner gets:
(a) The first £125,000; and
(b) The personal chattels; and
(c)(i) If there is one surviving child (with no predeceased child leaving issue) or no surviving children and one predeceased child leaving issue, half of the residue
(ii) If the deceased had no surviving children but more than one predeceased child leaving surviving issue or one surviving child and one or more predeceased child leaving issue or at least two surviving children, one third of the residue.
And
in the case of (c)(i) above, the child (or if predeceased the issue in accordance with the “Per Stirpes” rule) gets one half of the residue.
And
in the case of (c)(ii) above, the children child or issue, depending on how the “Per Stirpes” rule applies get two thirds of the residue.
1.5 If there is a surviving spouse or civil partner and no issue but surviving parents, siblings (or their issue) the spouse or civil partner gets
(a) the first £200,000
(b) the personal chattels
(d) one half of the residue
And the other half of the residue is divided as follows:
If the deceased is survived by one or more parent, they take in equal shares but if there are no surviving parents then siblings take in equal shares and the per stirpes rule (section 1.2 above) applies in respect of predeceased siblings leaving issue.
1.6. If there is a surviving spouse or civil partner and no surviving issue, parents or siblings or their issue, the spouse or civil partner takes the entire estate.
Related Topics
Wills
Intestacy Rules (England and Wales)
Inheritance Tax
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