Question: My father died unexpectedly. Most of the land was already transferred to me and we were farming through a joint herd number. The Department of Agriculture has put a stop to the payments. We are under serious financial pressure to keep paying bills on the farm. I am told it could be several months before the Department pays us our entitlements and other payments. Is there anything we can do to get paid quicker?
Answer: Generally, the Department of Agriculture (DAFM) will not pay out the entitlements until the grant of probate/letters of administration are granted. This is because these monies can form part of the deceased’s estate so DAFM needs to ensure that only those legally entitled to the money will actually get it.
A joint herd number does not automatically mean that the other joint owner of the herd inherits the other share – it depends on what is contained in the deceased’s will or in accordance with the rules of intestacy where there is no will.
A grant must always be obtained where the deceased owned land, except when it is owned jointly and will pass outside the will by survivorship. Generally, the grant of probate needs to be issued and necessary clearances obtained before the assets can be distributed to beneficiaries including scheme payments from the Department of Agriculture.
These clearances would include: tax clearance from Revenue; clearance from the Department of Social Protection where the deceased was in receipt of a non-contributory pension; or clearance from the HSE where the deceased was in receipt of the Fair Deal Scheme. This could take anywhere between 6-18 months or longer, depending on how complex the matter is.
The Inheritance Enquiry Unit in DAFM is a dedicated section within DAFM to assist farm families in the transfer of agricultural schemes and to arrange to transfer outstanding payments. In our experience they are very helpful and should be your first point of contact.
If the person nominated as herd keeper has died, another person will have to be appointed as herd keeper. It can be the executor appointed under the will or another person (so long as the executor is agreeable to that other person being appointed as herd keeper). If a person is a sole executor of the estate, a solicitor’s letter will need to confirm this. An ER1 form will need to be completed and returned to the RVO along with a letter from the solicitor and the death certificate.
Aisling Meehan, agricultural solicitors and tax consultants.
What happens if there is a delay?
Where it is intended to take out probate but there is a delay in administering the estate, an application can be made to the inheritance enquiry unit to have payments paid out in advance. Payments can be made in circumstances of severe financial hardship which must be supported by the solicitor acting for the estate. The application must include the following:
• A copy of the will.
• A brief explanation as to why there is a delay in extracting a grant of probate.
• A brief outline of the financial situation that gives rise to the request.
• An indemnity signed by the executor indemnifying the DAFM in any misapplication of funds paid out on foot of the application.
• A list naming the surviving spouse and children, even if they are not mentioned in the will.
• Consent of each family member of the immediate family to the issuing of payment to the legal representative. Any beneficiaries of the residue under the will who are not immediate family must also sign the consent.
• Bank details of the account to which the payment should be made.
Inheritance Enquiry Unit
Where land has already been transferred, there may be no necessity to take out a Grant of Probate. The Inheritance Enquiry Unit will normally issue any outstanding payments once they are in receipt of:
• An indemnity signed by the executor/legal representative indemnifying the DAFM in any misapplication of funds paid out on foot of the application.
• Where there is more than one beneficiary to the estate, consent from the other beneficiaries to the issuing of the payment to the executor/the legal representative.
• A letter from the solicitor administering the estate. This needs to include the next of kin, by name, entitled to a share of the estate of the deceased.
• Bank details for payment.
Disclaimer: The information in this article is intended as a general guide only. While every care is taken to ensure accuracy of information contained in this article, Aisling Meehan, agricultural solicitors and tax consultants does not accept responsibility for errors or omissions howsoever arising. Email aisling@agrisolicitors.ie
Question: My father died unexpectedly. Most of the land was already transferred to me and we were farming through a joint herd number. The Department of Agriculture has put a stop to the payments. We are under serious financial pressure to keep paying bills on the farm. I am told it could be several months before the Department pays us our entitlements and other payments. Is there anything we can do to get paid quicker?
Answer: Generally, the Department of Agriculture (DAFM) will not pay out the entitlements until the grant of probate/letters of administration are granted. This is because these monies can form part of the deceased’s estate so DAFM needs to ensure that only those legally entitled to the money will actually get it.
A joint herd number does not automatically mean that the other joint owner of the herd inherits the other share – it depends on what is contained in the deceased’s will or in accordance with the rules of intestacy where there is no will.
A grant must always be obtained where the deceased owned land, except when it is owned jointly and will pass outside the will by survivorship. Generally, the grant of probate needs to be issued and necessary clearances obtained before the assets can be distributed to beneficiaries including scheme payments from the Department of Agriculture.
These clearances would include: tax clearance from Revenue; clearance from the Department of Social Protection where the deceased was in receipt of a non-contributory pension; or clearance from the HSE where the deceased was in receipt of the Fair Deal Scheme. This could take anywhere between 6-18 months or longer, depending on how complex the matter is.
The Inheritance Enquiry Unit in DAFM is a dedicated section within DAFM to assist farm families in the transfer of agricultural schemes and to arrange to transfer outstanding payments. In our experience they are very helpful and should be your first point of contact.
If the person nominated as herd keeper has died, another person will have to be appointed as herd keeper. It can be the executor appointed under the will or another person (so long as the executor is agreeable to that other person being appointed as herd keeper). If a person is a sole executor of the estate, a solicitor’s letter will need to confirm this. An ER1 form will need to be completed and returned to the RVO along with a letter from the solicitor and the death certificate.
Aisling Meehan, agricultural solicitors and tax consultants.
What happens if there is a delay?
Where it is intended to take out probate but there is a delay in administering the estate, an application can be made to the inheritance enquiry unit to have payments paid out in advance. Payments can be made in circumstances of severe financial hardship which must be supported by the solicitor acting for the estate. The application must include the following:
• A copy of the will.
• A brief explanation as to why there is a delay in extracting a grant of probate.
• A brief outline of the financial situation that gives rise to the request.
• An indemnity signed by the executor indemnifying the DAFM in any misapplication of funds paid out on foot of the application.
• A list naming the surviving spouse and children, even if they are not mentioned in the will.
• Consent of each family member of the immediate family to the issuing of payment to the legal representative. Any beneficiaries of the residue under the will who are not immediate family must also sign the consent.
• Bank details of the account to which the payment should be made.
Inheritance Enquiry Unit
Where land has already been transferred, there may be no necessity to take out a Grant of Probate. The Inheritance Enquiry Unit will normally issue any outstanding payments once they are in receipt of:
• An indemnity signed by the executor/legal representative indemnifying the DAFM in any misapplication of funds paid out on foot of the application.
• Where there is more than one beneficiary to the estate, consent from the other beneficiaries to the issuing of the payment to the executor/the legal representative.
• A letter from the solicitor administering the estate. This needs to include the next of kin, by name, entitled to a share of the estate of the deceased.
• Bank details for payment.
Disclaimer: The information in this article is intended as a general guide only. While every care is taken to ensure accuracy of information contained in this article, Aisling Meehan, agricultural solicitors and tax consultants does not accept responsibility for errors or omissions howsoever arising. Email aisling@agrisolicitors.ie
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