In short
This law makes better provisions for widows whose husbands die without a will, leaving property but no children. It outlines how the deceased's property is to be distributed to the widow in such cases.
What it regulates
- The distribution of property when a man dies without a will and leaves a widow but no children.
- How property is handled if its net value does not exceed £4,000.
- How property is handled if its net value exceeds £4,000, including the widow's entitlement and a charge on the property.
- The valuation methods for real and personal estate for the purposes of this Act.
Who it concerns
- Widows of men who die without a will (intestate) and leave no children.
- The estates of men who die intestate, leaving a widow but no issue.
Key points
- This Act applies if a man dies intestate after June 1, 1954, leaving a widow but no children.
- If the net value of the intestate property does not exceed £4,000, the widow receives it all absolutely.
- If the net value exceeds £4,000, the widow is entitled to £4,000 absolutely and exclusively, with a 4% annual interest charge on the property from the date of death until payment.
- Any property that would otherwise go to the State due to lack of an heir or next of kin will belong to the widow absolutely and exclusively.
📄 Legal text
Intestates' Estates Act, 1954
Skip to content
Disclaimer
Feedback
Helpdesk
Gaeilge
Léim go dtí an t-ábhar
Séanadh
Aiseolas
Deasc chabhrach
English
Gaeilge
English
Produced by the Office of the Attorney General
Táirgthe ag Oifig an Ard-Aighne
Home
Legislation
Acts of the Oireachtas
Statutory Instruments
Pre-1922 Legislation
Constitution
External Resources
Bills (Houses of the Oireachtas)
Iris Oifigiúil / Official Gazette
Revised Acts (LRC)
Classified List of Legislation (LRC)
Translations (acts.ie)
Translations (Houses of the Oireachtas)
Government Publications for Sale
EU Law (EUR-Lex)
FAQ
Disclaimer
Feedback
Helpdesk
Search
Baile
Reachtaíocht
Achtanna an Oireachtais
Ionstraimí Reachtúla
Reachtaíocht Réamh-1922
Bunreacht
Acmhainní Seachtracha
Billí (Tithe an Oireachtais)
Iris Oifigiúil
Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí)
Liosta Rangaithe Reachtaíochta
Aistriúcháin (achtanna.ie)
Aistriúcháin (Tithe an Oireachtais)
Foilseacháin Rialtais ar Díol
Dlí AE (EUR-Lex)
CCanna (Ceisteanna Coitianta)
Séanadh
Aiseolas
Deasc chabhrach
Cuardach
TitleTeideal
Year(s) or rangeBliain nó blianta nó raon
TypeCineál
All Legislation
Acts
Statutory Instruments
Advanced SearchCuardach Casta
HomeBaile
ActsAchtanna
1954
Intestates' Estates Act, 1954
Intestates' Estates Act, 1954
Permanent
Page URL
View by SectionAmharc de réir Ailt
View Full ActAmharc ar an Acht Iomlán
Bill History
Stair Bille
Commencement, Amendments, SIs made under the Act
Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht
Print Full ActPriontáil an tAcht Iomlán
Number 12 of 1954.
INTESTATES' ESTATES ACT, 1954.
ARRANGEMENT OF SECTIONS
Section
1.
Commencement.
2.
Cases to which this Act applies.
3.
Where property passing as on intestacy does not exceed £4,000.
4.
Where property passing as on intestacy exceeds £4,000.
5.
Widow's share of residue.
6.
Where no heir or next of kin.
7.
How realty to be valued.
8.
How personalty to be valued.
9.
Repeal.
10.
Short title.
Number 12 of 1954.
INTESTATES' ESTATES ACT, 1954.
AN ACT TO MAKE BETTER PROVISION FOR THE WIDOWS OF PERSONS DYING INTESTATE AS TO THE WHOLE OR PART OF THEIR PROPERTY AND LEAVING NO ISSUE. [23rd March, 1954.]
BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—
Commencement.
1.—This Act shall come into operation on the first day of June, 1954.
Cases to which this Act applies.
2.—Where, after the commencement of this Act, a man dies intestate as to the whole or part of his property, real or personal, leaving a widow but no issue, the provisions of this Act shall apply.
Where property passing as on intestacy does not exceed £4,000.
3.—If the net value of the property as to which there is an intestacy does not exceed four thousand pounds, the property shall belong to the widow absolutely and exclusively.
Where property passing as on intestacy exceeds £4,000.
4.—(1) If the net value of the property as to which there is an intestacy exceeds four thousand pounds, the widow shall be entitled to four thousand pounds part thereof absolutely and exclusively and shall have a charge on the whole of such property for such four thousand pounds, with interest thereon from the date of the death at four per cent. per annum until payment.
(2) As between the real and personal representatives of the deceased, such charge shall be borne and paid in proportion to the values of the real and personal estates respectively as to which he dies intestate.
Widow's share of residue.
5.—The provision for the widow made by section 4 is in addition and without prejudice to her interest and share in the residue of the property remaining after payment of the sum of four thousand pounds, in the same way as if such residue had been the whole of the deceased's estate and that section had not been passed.
Where no heir or next of kin.
6.—Any property which, for want of an heir or of next of kin, would but for this section pass to the State shall belong to the widow absolutely and exclusively.
How realty to be valued.
7.—The net value of real estate shall for the purposes of this Act be ascertained in the case of a fee simple by deducting from the gross value thereof the gross amount of any mortgage or other principal sum charged thereon, and the value of any annuity or other periodical payment chargeable thereon, to be valued according to the tables and rules in the Schedule to the Succession Duty Act, 1853, and in the case of an estate for life according to the said tables and rules.
How personalty to be valued.
8.—The net value of personal estate shall for the purposes of this Act be ascertained by deducting from the gross value thereof all debts, funeral and testamentary expenses of the deceased, and all other lawful liabilities and charges to which the said personal estate is subject.
Repeal.
9.—The Intestates' Estates Act, 1890, is hereby repealed.
Short title.
10.—This Act may be cited as the Intestates' Estates Act, 1954.
Privacy Statement
Accessibility
European Legislation Identifier (PDF)
Open Data License
Ráiteas Príobháideachais
Inrochtaineacht
Aitheantóir Eorpach Reachtaíochta (ELI)
Ceadúnas Sonraí Oscailte
Liosta Fianán
© Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas
© Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais
AI explanation based on the official legal text. Indicative, not a substitute for legal advice.