How much does executry cost in Scotland?

If you have been named as an executor, one of the first questions is usually what it will cost to wind up the estate. There is no single answer, because every estate is different. What is possible is to set out each cost, what it depends on and who pays it, so you can plan with some confidence and know what to ask for before you instruct a solicitor. This guide to dealing with an estate's costs covers estates in Scotland only; the rules and fees in England and Wales are different.

What is executry, and why does the cost to wind up an estate vary?

Executry, or estate administration, is the process of administering an estate after someone dies. The executor must find and value everything the deceased owned, apply to the sheriff court for Confirmation, collect in the assets, pay the debts, funeral expenses and any tax, then distribute the estate to the beneficiaries. Confirmation is a document issued by the sheriff court. This legal document gives one or more executors the authority to deal with the deceased's estate. It is the Scottish equivalent of probate, so you will sometimes hear it called Scottish probate.

The work involved in dealing with the estate varies enormously. A small estate with one bank account and one executor can be dealt with in a few weeks. An estate with a house to sell, investments, legal rights claims and inheritance tax can take more than a year. That is why most firms say it is impossible to give an accurate total until they know about the estate, and why the size of the estate and the number of beneficiaries matter as much as its total value.

The costs of estate administration in Scotland

The cost to wind up an estate is made up of four parts:

• Court fees for applying for Confirmation, paid to the Scottish Courts and Tribunals Service.
• Solicitor's fees, if the executor has instructed a solicitor to help with the administration of the estate.
• Other outlays, such as a bond of caution, property valuations and certificates.
• Tax, if the estate is subject to inheritance tax, or if income tax or capital gains tax is due.

Tax is not a fee for the executry service, but it is paid from the same estate funds, so it is worth understanding at the start.

Court fees for applying for Confirmation

The court fee is payable when the inventory of the estate is lodged with the application for Confirmation. It is based on the total value of the estate at the date of death. These fees are set by the Sheriff Court Fees Order 2026 and apply from 1 April 2026.

Ordering a certificate of Confirmation for each bank or investment lets the executor deal with several organisations at once, which can save weeks. Certificates ordered later cost more, so it is worth ordering them with the application. People receiving certain benefits may not have to pay some court fees.

Legal fees: how a solicitor charges for executries

Legal fees are usually the largest cost. Solicitors in Scotland charge for executry work in one of three ways, and many firms use a mix:

• Time spent. The fee is based on the hours worked, at hourly rates set out in the terms of business. Rates for private client solicitors in Scotland commonly range from around £200 to over £400 an hour plus VAT, depending on the firm and the seniority of the person doing the work.
• A value element. Many firms add a charge based on the value of the estate, to reflect the responsibility of administering the estate, often a small percentage of its gross value.
• A fixed fee. Some firms offer a fixed fee for set pieces of work in the administration of an estate, such as a Confirmation only service, or for a simple estate with no house and no tax.

For larger executries, many firms have the final fee assessed by a law accountant or an Auditor of Court at the end of the administration process. The assessor looks at the time spent, the complexity of the matter and the value of the estate, and fixes a fair fee for the work. Interim fees may be taken along the way and are deducted from the final fee, and the terms of business should say when each fee will be payable. The assessor's own charge is paid from the estate. If you would rather not have an independent assessment, you can say so at the start.

What does a small estate or a large estate cost in practice?

Published price guides from Scottish firms give a sense of the range. These figures are for guidance only, exclude VAT and outlays, and every estate is different.

Solicitor fees are subject to VAT at 20%, so remember to add this when comparing quotes. Check what is included in the fee: some firms quote for the whole administration, while others charge separately for selling the house or preparing tax returns.

Other outlays you may need to pay

• Bond of caution. When there is no will and the estate is intestate, the executor usually needs a bond of caution, a kind of insurance, before Confirmation is granted. The premium depends on the value of the estate and is often a few hundred pounds.
• Valuations. The house, and sometimes jewellery, cars or shares, may need a professional valuation, particularly where the estate may be liable to inheritance tax.
• Selling the house. Estate agent and conveyancing fees apply if a property is sold, and council tax, insurance and utilities continue until it is.
• Registering the will. A will is often registered in the Books of Council and Session, for a small fee.
• Identity checks and searches, and in some cases the cost of tracing missing beneficiaries.

Inheritance tax and the value of the estate

Inheritance tax is charged at 40% on the part of an estate worth more than the nil rate band, which is currently £325,000. An extra residence nil rate band of up to £175,000 can apply when a home passes to children or grandchildren, and anything left to a spouse or civil partner is normally exempt. Most estates in Scotland pay no inheritance tax, but the executor must still report the estate correctly. If tax is due, some of it normally has to be paid before Confirmation is granted, and the forms add to the work, and therefore the fees.

Who pays, and when can the executor distribute the estate?

The cost of winding up the estate is paid from the estate, not by the executor personally. The solicitor's fees, the court fees and the outlays are all shown in the final executry account, which the executor approves before the remaining estate is paid to the beneficiaries. Funeral expenses are also paid from the estate, and many banks will release the deceased's money directly to pay a funeral bill or inheritance tax before Confirmation is granted.

Executors in Scotland are not normally paid for acting unless the will says so, but they can claim back reasonable expenses. The one exception to the rule that costs come from the estate is if an executor causes a loss by mistake, for which they can be personally responsible.

Testate or intestate: what makes an estate cost more?

The complexity of the estate drives the fee more than its size. Costs are likely to be higher, and the executry may take longer, if:

• there is no valid will, so the estate is intestate and a court petition and bond of caution are needed;
• there is a house to sell, or property outside Scotland;
• the estate is subject to inheritance tax, or the deceased had unresolved tax affairs;
• there are legal rights claims, a large number of beneficiaries, or beneficiaries who cannot be found;
• assets are spread across many organisations, or include shares in a private company;
• the family disagrees about the estate.

A testate estate with a clear, up to date will is usually cheaper to wind up. A power of attorney in place during the person's lifetime ends on death, but the records it leaves can save time in dealing with the administration.

Do you need to use a solicitor, or can you wind up an estate yourself?

You can do it yourself. There is no rule that executors must use a solicitor. For a small estate worth £36,000 or less, the sheriff clerk can help the executor complete the application for Confirmation. For larger estates, the executor can apply directly, using the guidance from the Scottish Courts and Tribunals Service.

The main reason to use a solicitor when administering an estate is risk. An executor is personally responsible for administering the estate correctly, including paying debts and tax before distributing the estate to the beneficiaries and dealing with legal rights. If the executor gets it wrong, they can be liable. Seeking legal advice for part of the process, such as a Confirmation only service, can be a sensible middle ground. Our guide on whether you need a solicitor to apply for Confirmation explains the options in more detail.

How to keep executry costs down

• Ask for a written estimate. Under Law Society of Scotland rules, a solicitor must tell you at the start how their fee will be calculated. Ask how interim fees work and how often you will receive updates on costs.
• Gather the paperwork. Bank statements, pension details, the title deeds and the will all save time, and time is often the fee.
• Reply promptly. Quick answers to your solicitor's questions stop the administration from stalling.
• Consider a fixed fee for a simple estate, or ask a solicitor to help only with the parts you are unsure about.
• Make a will. For your own family, a clear will avoids the extra cost of an intestate estate.

How our executry fees work

We know it is hard to think about costs when you have lost someone. Your first appointment with us is free, and before any work starts you receive a written estimate based on the information provided, with court fees and outlays listed separately. We can guide you through the process from start to finish, or act as a solicitor to help with a single stage. To arrange an appointment, contact our executry solicitors in Glasgow, East Kilbride, Paisley or Renfrew. You can also read how long it takes to settle an estate in Scotland, and what happens when someone dies without a will.

This guide is general information about Scots law, correct at the date shown. It is not legal advice for your circumstances.