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When someone dies who is domiciled in Scotland, the appointed Executor(s) may have to apply for a Grant of Confirmation from the Sheriff Court before they can fully administer the estate. This largely depends on the particular assets of the deceased.
The same is true for the estate of those who die domiciled in England, however a Grant of Probate will be sought. The fees for this application in England have risen dramatically, but will Scotland follow suit?
Estate Value Fee (£)
Scotland
Up to and including £50,000 No fee
£50,000.01 - £250,000 256
Exceeding £250,000 512
England
Up to and including £50,000 No fee
£50,000 - £300,000 250
£300,000 - £500,000 750
£500,000 - £1M 2,500
£1M - £1.6M 4,000
£1.6 M- £2M 5,000
Exceeding £2M 6,000
The Scottish Government, who have been quick to adopt the revenue-increasing policies of England & Wales in the past, and who have recently increased the already unpopular tax when purchasing additional dwellings (ADS) from 3% to 4%, may see this as an “untapped” source of revenue and elect to adopt a similar approach to the fees charged south of the border. Should the Scottish Government do so, this would place a significant burden on the Executor(s) of a higher value estate to raise/provide funds to allow the application for Confirmation to be submitted.
It should be noted that no official announcement has been made on the subject of increasing such fees but families should at least be aware of the possibility.
Private Client Team, Paris Steele
