The Gazette 1993

GAZETTE

GEM N

JUNE

1993

signature. Based on the order

submitted to him, the Judge will

normally make a order,

inter alia:

(a) appointing a committee of the

person and of the estate of the

ward,

(b) directing the committee to

lodge the proceeds of all bank

accounts, building society

accounts etc. to the

Accountant's Office in the Four

Courts,

(c) directing the committee to open

a separate bank account in the

committee's name and to lodge

all income of the ward, or any

sums received on behalf of the

ward, to that account.

However, a bank account is not

required where the ward has no

income or, where, for example,

the ward's only income is a

State pension paid directly to a

nursing home where the ward

resides,

(d) directing the original will, if

any, of the ward is to be

lodged for safekeeping in the

Wards of Court Office,

(e) that the costs of the petitioner

and of the committee in the

proceedings are to be paid as

measured by the Registrar or

the Taxing Master,

(f)

that appropriate funds be made

available for the ward's

maintenance and benefit.

(g) that the committee enter into a

bond with an insurance

company as surety for twice the

annual income of the ward, to

cover the event of the

committee failing to account to

the registrar for all monies

received on behalf of the ward.

No bond is required where the

committee is not in receipt of

any income.

After Committee is Appointed

Forms of privity i.e. transfer forms

to arrange the transfer of the funds

in the ward's bank accounts or

building society accounts to the

Accountant's Office must be collected

from the Accountant's Office. A

privity is then sent to each financial

institution with a copy of the Order

appointing the committee. The

financial institution then transfers the

balance of the ward's account to the

Chancery Department of the Bank of

Ireland in 2, College Green, Dublin 2.

The Accountant's Office will then get

control of the funds and invest them

as directed by the Wards of Court

Office.

Subsequently, the committee must

apply to court from time to time for

authority to do all things on behalf

of the ward, including the taking or

defending of legal proceedings,

leaving the jurisdiction or having a

general anaesthetic. It is not possible

to purchase property for a ward

other than for providing

accommodation for the ward and

his family. The committee is not

entitled to any remuneration as of

right, but is usually allowed an

annual fee. Some wards receive

payments in respect of personal

injuries which are exempt from

income tax (S5 Finance Act, 1990).

The committee must lodge all

receipts from these payments or any

retention tax recovered in court or

apply them as directed by the

Registrar.

Lodging of Will

0.67 - R.87 provides that a person

holding a ward's will may be

directed by the Registrar to lodge it

in the Wards of Court Office. The

judge may order the will to be

lodged in the court if the Registrar's

direction is not complied with.

If the original will is to be lodged in

the Wards of Court Office, then the

committee must swear an affidavit,

attaching the original will in a sealed

envelope, confirming that the will is

in the same plight and condition as

when it was handed to the

committee by the ward's solicitor.

Costs of Petitioner/Committee

The solicitor acting for the

committee normally submits a bill of

costs to the Registrar for all work

done on behalf of the committee

and petitioner. The Registrar will try

to agree the costs with the solicitor,

based on the facts of the case and

the work involved. The legal costs

allowed may be £750 or more,

depending on the particular case. In

default of agreement on costs, the

Taxing Master will determine the

amount of the costs.

Management of Ward's Property

When the Accountant's Office has

received in all the assets of the ward,

the Registrar will invest these assets

in Trustee Authorised Investments.

Existing stocks and shares of the

ward may be kept but, normally they

will be reinvested as directed by the

Registrar.

The committee of the estate, at least

once a year, must account for all

assets received on behalf of the

committee. For example, he may be

authorised to receive income or rent

on behalf of the ward. At the time

of such accounting, the committee

lodges the bank pass book or a copy

of the bank statements with the

Registrar.

In relation to income tax, the wards

of Court Office employ an

accountant who can in certain

circumstances, handle the Ward's tax

affairs if needed. A full time official

in the Wards of Court Office

monitors the tax position of each

ward and arranges for tax returns

and payments to be made to the

Revenue Commissioners when

required.

Any income tax liability required to

be discharged by the ward will be

paid by the Registrar or the Registrar

may direct the committee to pay the

tax due.

Sales of Property by the Committee

Sales of property by the committee

are only authorised by the court

where the circumstances are covered

by S.63 of 1871 Act. A dwelling-

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