IHTM12175 | Succession: intestacy: distributions in Northern Ireland: other persons

If the deceased had no surviving spouse or civil partner (IHTM11032) or issue others may benefit in the following order

• parents - equally if both living

• brothers and sisters of half blood - equally and their issue per stirpes

• grandparents - equally if more than one living

• uncles and aunts - equally and their issue per stirpes

• uncles and aunts of half blood - equally and their issue per stirpes

• The Crown (IHTM12176).

If property is to be divided ‘per stirpes’ among the children of a deceased person, then each child takes an equal share. If a child has died before the deceased that child’s children will take the share their parent would have taken - equally between them.

The rules provide that any beneficiary qualifying within a particular category excludes anyone from a lower category qualifying for benefit.

The rules also provide that, like the deceased’s issue (IHTM12124), the brothers and sisters and aunts and uncles (or their issue where appropriate) do not take vested interests until they attain the age of 18 or marry.