Change to Succession (Scotland) Act 1964
A change to the Succession (Scotland) Act 1964 will affect all individuals who reside in Scotland and are married, or in a civil partnership, and whose spouse or civil partner does not have a will.
If a spouse or civil partner were to die without making a will, the surviving spouse / civil partner can claim Prior Rights. There are three amounts which can be claimed, a dwelling house, the furniture and plenishings and cash. The cash amount will depend if there are any surviving children, this includes grandchildren and great grandchildren.
The amounts that can be claimed for each type of asset have been increased, for deaths on or after 1 February 2012, please see table below.
| Asset | Old Amount | New Amount |
| House | up to £300,000 | up to £473,000 |
| Furniture | up to £24,000 | up to £29,000 |
| Cash (children) | up to £42,000 | up to £50,000 |
| Cash (no children) | up to £75,000 | up to £89,000 |
There are specific rules for each type of asset and we can provide specialist advice on this area. For more information, please get in touch with Alex Arthur, Director, Tax. 01467 621475. alex.arthur@jcca.co.uk
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