# The Non-Contentious Probate (Fees) Order 2018, Article 3: Interpretation: assessed value of an estate


(1) For the purposes of this Order, “the assessed value of an estate” means—
(a) in the case of an application for a grant, the value of the net real and personal estate (excluding any settled land and any relevant death gratuity) passing under the grant as shown—
(i) in the Inland Revenue affidavit (for a death occurring before 13th March 1975);
(ii) in the account required to be delivered under section 216 of the Inheritance Tax Act 1984 (for a death occurring on or after 13th March 1975), or
(iii) where paragraph (2) applies, in the oath which is sworn to lead to the grant, and
(b) in the case of an application to reseal, the value as shown in the document referred to in sub-paragraph (a)(i) to (iii), passing under the grant upon its being resealed.
(2) This paragraph applies in any case in which, in accordance with arrangements made under section 109 of the Senior Courts Act 1981 (refusal of grant where capital transfer tax unpaid) or regulations made under section 256(1)(a) or (aa) of the Inheritance Tax Act 1984 (regulations about accounts, etc.), the affidavit or account referred to in sub-paragraph (a)(i) or (ii) is not required to be delivered.
(3) In this article “relevant death gratuity” means a death gratuity payable—
(a) under section 17(2) of the Judicial Pensions Act 1981 (lump sum on retirement or death);
(b) under section 4(3) of the Judicial Pensions and Retirement Act 1993 (lump sum on the judicial officer’s retirement or death), or
(c) to the personal representatives of a deceased civil servant by virtue of a scheme made under section 1 of the Superannuation Act 1972 (superannuation schemes as respects civil servants, etc.).

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111174319/article/3 (the official version)
Page: https://openlegislation.uk/draft-non-contentious-probate-fees-order-2018/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.