Prior rights of surviving spouse, on intestacy, in dwelling house and furniture

(Succession (Scotland) Act 1964, s. 8–9; SI 2011/436)

Prior rights apply where the deceased dies intestate leaving a spouse or civil partner. The surviving spouse or civil partner takes as follows:

Period

House

Furniture

Cash (children survive)

Cash (no children)

£

£

£

£

From 1.2.2012

473,000

29,000

50,000

89,000

106.2005–31.1.2012

300,000

24,000

42,000

75,000

1.4.99–31.5.2005

130,000

22,000

35,000

58,000

Legal rights

(HMRC Manuals: IHTM 12221)

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