It is a difficult situation: the person who was meant to finish the estate has themselves died, and the work is not done. Irish law has a clear, well-trodden route for completing the administration. This guide explains what a de bonis non grant is, when it is needed, and who can apply. It sits within our wider guide to complex and insolvent estates in Ireland.
The phrase “de bonis non administratis” is Latin for “of the goods not administered.” That is exactly what this second grant deals with: only the part of the estate that the original executor or administrator did not finish. It does not unwind anything that was already done.
What is a de bonis non grant?
A de bonis non grant is a second grant of representation. It is issued when the personal representative of an estate — the executor under a will, or the administrator where there is no will — dies leaving assets of the deceased unadministered. The grant appoints a new representative to deal with what remains.
Crucially, it only covers the unfinished part of the estate. If the original representative had already collected the bank accounts, sold the shares, and paid the debts, but had not yet transferred the family home, the de bonis non grant authorises the new representative to deal with the home. Completed steps are not repeated.
The new grant builds directly on the first one. The earlier grant of probate or administration must be produced to the Probate Office and exhibited in the oath sworn by the new applicant. In effect, the de bonis non grant continues the original administration rather than starting a new one.
Why the role does not pass automatically
In some jurisdictions, when an executor dies, their own executor automatically inherits the role for the original estate — a “chain of executorship.” That chain was abolished in Ireland. Section 19 of the Succession Act 1965 provides that where the sole or last surviving executor of a testator dies, the executor of that executor is not the executor of the original testator.
The practical effect is that a sole executor's authority ends at their death. It does not pass to their next of kin or to their own executor. To complete the original estate, someone must take out a fresh grant — an Administration with Will Annexed De Bonis Non. This is a key point where Irish practice differs from England and Wales, where a chain can still arise.
When is a de bonis non grant needed?
Whether a de bonis non grant is required depends on two things: whether any representative is still able to act, and whether the estate has been fully administered. The table below sets out the common scenarios.
One of several executors dies, others still acting
No new grant needed
The surviving proving executors carry on (Succession Act 1965, s.20)
Sole or last executor dies, estate fully administered
No further grant needed
Administration is complete; nothing remains to be done
Sole or last executor dies, estate NOT fully administered
Administration with Will Annexed De Bonis Non
The person next entitled under the will applies
Sole administrator (no will) dies, estate NOT fully administered
Administration Intestate De Bonis Non
The next of kin next entitled on intestacy applies
When a de bonis non grant is and is not required, under the Succession Act 1965. Source: Courts Service and Succession Act 1965.
| Situation | What is needed | Who acts |
|---|---|---|
| One of several executors dies, others still acting | No new grant needed | The surviving proving executors carry on (Succession Act 1965, s.20) |
| Sole or last executor dies, estate fully administered | No further grant needed | Administration is complete; nothing remains to be done |
| Sole or last executor dies, estate NOT fully administered | Administration with Will Annexed De Bonis Non | The person next entitled under the will applies |
| Sole administrator (no will) dies, estate NOT fully administered | Administration Intestate De Bonis Non | The next of kin next entitled on intestacy applies |
There are two forms of de bonis non grant, and which applies depends only on whether the deceased left a valid will. The grant completes the original administration; it does not change who is ultimately entitled to the estate.
An Administration with Will Annexed De Bonis Non is used where there was a will but the grant holder has died and all other named executors have died or renounced. An Administration Intestate De Bonis Non is used where there was no will and the original administrator has died. In the intestate case, the person entitled to apply is the next of kin next entitled under the rules for a grant of administration.
Who can apply
The de bonis non grant goes to the person next entitled to take it out. Where there was a will, that is the person next entitled to a grant under the will, once all named executors have died or renounced — often a residuary beneficiary (someone who inherits what remains of the estate after specific gifts). Where there was no will, it is the next of kin next entitled on intestacy, following the same order of priority that applied to the first grant.
Tracing the right applicant can be the hardest part, especially in older or long-running estates where the people first entitled may themselves have died. Where a beneficiary or relative cannot be located, the administration can stall. Our guide to missing or unknown beneficiaries explains the options for dealing with that.
How to apply for a de bonis non grant
Applying for a de bonis non grant
The application follows the same general procedure as a first grant, with the added requirement to produce the original grant and set out what was already administered.
Confirm the estate was not fully administered
A de bonis non grant is only needed where assets of the estate remain unadministered — for example, a property not yet transferred or a bank account not yet collected. If the original personal representative had already gathered everything in, paid the debts, and distributed the estate, there is nothing left to administer. Review what the first grant holder actually completed before applying.
Identify who is now entitled to apply
Where there was a will, the grant is an Administration with Will Annexed De Bonis Non and goes to the person next entitled under the will, once all named executors have died or renounced. Where there was no will, it is an Administration Intestate De Bonis Non and goes to the next of kin next entitled on intestacy.
Obtain the original first grant
The earlier grant of probate or administration must be located and produced to the Probate Office, because the de bonis non grant builds directly on it. The oath sworn by the new applicant must exhibit that prior grant. If the original has been lost, you will need to obtain an official copy before you can proceed.
File the Revenue return and obtain the acknowledgement
For deaths on or after 5 December 2001, submit the Statement of Affairs (Probate) Form SA.2 online through Revenue's myAccount or ROS. A Notice of Acknowledgement (Probate) is generated to your inbox, which you then present to the Probate Office. For deaths between 1 April 1975 and 4 December 2001, the paper Form A3C is used instead.
Apply to the Probate Office for the de bonis non grant
You will need to lodge: the oath of administrator de bonis non, the Revenue acknowledgement, the original first grant, any required bond, and the Probate Office fee.
The application follows the same general procedure as a first grant, except that you must set out what the earlier grant covered and what was already administered. If you apply more than two years after the date of death, a current valuation of the remaining assets may also be required.
The Revenue return
Before the Probate Office issues the grant, you must file a return of the estate with Revenue. Which form you use depends on the date of death, not the date of the new application.
On or after 5 December 2001
Online Statement of Affairs (Probate) Form SA.2
Filed through Revenue's myAccount or ROS
1 April 1975 to 4 December 2001
Paper Form A3C
Submitted to Revenue's National CAT Unit
Revenue return required for a de bonis non application, by date of death. Source: Revenue and Citizens Information.
| Date of death | Form to use | How to file |
|---|---|---|
| On or after 5 December 2001 | Online Statement of Affairs (Probate) Form SA.2 | Filed through Revenue's myAccount or ROS |
| 1 April 1975 to 4 December 2001 | Paper Form A3C | Submitted to Revenue's National CAT Unit |
The fee
The Probate Office fee for a second or subsequent grant, which includes a de bonis non grant, is €150 for a solicitor application and €300 for a personal application under the Courts Service fee schedule. Where the application is made more than two years after the date of death, a current valuation of the unadministered assets may be required, which can add to the cost.
Should you get professional help?
De bonis non applications are more involved than a first grant. You need to produce the original grant, account for what was already administered, and identify the correct person now entitled to apply — all while the estate may already be years old. If the original administration left incomplete records, the new representative also needs to be aware of their own potential liability as personal representative for how the estate is completed.
Many families in this position benefit from professional guidance, especially where the estate includes property, where the original administration left gaps, or where the people first entitled to apply have themselves since died. A solicitor can confirm who is now entitled, track down the original grant, and prepare the oath and supporting documents correctly.