Estate Duty

Estate Duty forms

One or more of the following forms will be required depending on the situation:

• Form A(X) should be completed when applying for an original Grant of Probate. Date of death values are used on this form.
• Form A3(E) should be completed in the case of an unadministered estate. Current market values are used on this form and the original Grant must accompany this application.
• Form D1 must accompany Forms A(X) or A3(E) where there is real property or land and buildings in the estate. The values on Form D1 must correspond to the values on Forms A(X) or A3(E). 
• Form A4 Estate Duty (Trustee Grant) is used in cases where:
  • the deceased died after 1 August 1894
  • no property in respect of which Estate Duty is payable passed on the death of the deceased
  • and
  • the Grant is solely in respect of property of which the deceased was trustee only.

Note

The above forms must be completed in duplicate using euro values.

It is not necessary to have a Personal Public Service Number for a deceased person for deaths prior to 1 April 1975. Include a copy of the deceased's will where possible. A valuation report containing date of death values must accompany Forms A(X) and D1. All forms should be submitted to:

Postal address

Revenue Commissioners
Personal Division
Capital Acquisitions Tax (Estate Duty)
9/15 Upper O'Connell Street
Dublin 1
D01 YT32.

For further information please contact the National Capital Acquisitions Tax (CAT) Unit.