Following on from previous practice notes in the October 2011 Gazette (page 46) and the January / February 2016 Gazette (page 48), practitioners are again reminded that funeral expenses are the priority debt payable from the assets of the deceased, even in cases where the deceased died insolvent, and can be paid before a grant of representation issues.

Where the deceased had sufficient funds in a bank account, the bank will release funds either directly to the funeral director or to a relative who has paid the funeral director on submission of the relevant receipts.

• View the AIB form for release of funds to pay the funeral expenses
• View the Bank of Ireland form for release of funds to pay the funeral expenses

The other financial institutions such as building societies, Credit Unions and the Post Office should have similar procedures in place.

Practitioners should engage with the executor or with the person entitled to extract the grant of administration to arrange for this as soon as practicable after the initial meeting with same and when the various bank accounts have been identified.