FAQs: Bereavement
Q: My cousin died in UK and paid inheritance tax to UK. She left the house to my brother who lives in the South. Can he claim back the 40% paid on the value of the house and then pay the 20% Southern Tax?
A: The UK inheritance tax was payable on the death of your cousin; it cannot be reclaimed. However Irish Revenue are obliged to reduce your brother’s 20% inheritance/gift tax liability by the amount of UK inheritance tax paid on your late cousin’s estate because of the double taxation relief agreement between the Republic and the UK.
Q: Is there any financial help available with funeral costs in England (parent lives in Ireland)?
A: There are only two types of UK benefit payment relating directly to funeral costs. The first is the ‘Bereavement Support Payment’ which is a lump sum payable to the surviving spouse of a deceased person who has paid national insurance. The second is a funeral payment which is a means-tested benefit only payable to a UK resident who is in receipt of a qualifying benefit and who ‘reasonably accepts responsibility’ for the funeral. If any relatives of the deceased are resident in the UK their local Citizens Advice Bureau will be able to advise on their potential eligibility for the funeral payment. Further information can also be found here:
Bereavement Support Payment: Eligibility – GOV.UK (www.gov.uk)
Get help with funeral costs (Funeral Expenses Payment): How it works – GOV.UK (www.gov.uk)
Q: Both my husband and I lived and worked in NI for over 12 years. My husband recently passed away, Am I entitled to any benefits that he would have paid while living and working in NI. He was born in NI.
A: As you are under the State Pension in NI you will be entitled to a Bereavement Support Payment from NI on the basis of your late husband’s National Insurance contributions. Bereavement Support Payment consists of an initial lump sum payment of £2,500 (or, if you have children, £3,500) and a further 18 monthly instalments of £100 (or, if you’re eligible for Child Benefit, £350). More information can be found here:
Bereavement Support Payment: Eligibility – GOV.UK (www.gov.uk)
Bereavement Support Payment-application-form-bsp1.pdf
If you or your late husband also worked in Ireland, remember to put details of your NI employment on any claim to an Irish Widow’s Contributory Pension in Ireland. This is because the NI employment may enhance the rate of your Irish Widows Pension (if you are entitled to one) an entitlement covered both EU Regulations and countries with which Ireland has a bilateral social security agreement (e.g. the UK). Further information is available here:
Widow’s, Widower’s or Surviving Civil Partner’s (Contributory) Pension (citizensinformation.ie)
Page last checked March 2022
